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TMI Blog2023 (8) TMI 711X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner of Customs and Central Excise (Appeals), Tiruchirappalli who upheld the Order-in-Original No. 350/2013 dated 25.02.2013 passed by the Assistant Commissioner of Customs, Custom House, Tuticorin re-fixing the transaction value of their export goods on the basis of the value fixed by the Valuation Committee which has the effect of sanction of Rs.1,72,989/- less draw back. 3. The appellant had filed seven shipping bills bearing the Nos. 6375599 dated 20.11.2011, 6375527 dated 24.11.2011, 6435812 dated 28.11.2011, 644029/6445139/6455140 dated 29.11.201 and 6459765 dated 30.11.2011 with Tuticorin Customs for export of various Wool Knitted readymade garments for Kids/Babies under claim of duty drawback of Rs.7,76,096/-. 4. However, on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Customs Valuation Rules, 2007" and proceeded to decide the issue against the appellant by holding that "the valuation committee come across numerous samples, which acquaint them with the market price and that too the general pricing pattern for the goods meant for export and the committee has re-fixed the transaction value taking into consideration the relevant factors like the difference in the dates of exportation of similar goods, difference in commercial levels and quantity levels, difference in composition, quality and design between the goods to be assessed and the goods with which they are being compared and difference in domestic freight and insurance charges depending on the place of exportation". Accordingly, it was held that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vided to the appellant to establish that the value has been re-fixed by valuation committee and that it is in terms of aforesaid Rule 4. In the absence of the above, the impugned orders holding that the value re-determined by the valuation committee is in order and is in terms of Rule 4 is not at all legally sustainable. 10. He has placed his reliance on the decision of this Hon'ble Tribunal in the case of Wooded Style Plus Exports Vs. Commissioner of Customs and Central Excise, Tiruchirpaalli reported in [2019 (370) ELT 778 (Tri. Chennai)] wherein in an identical case of over valuation of export goods based on the price fixed by Valuation Committee, was held to be not sustainable. 11. The above decision has been followed by the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at contemporaneous prices of imports or exports and so, the method adopted in terms of Customs Valuation (Determination of Value of Export Goods) Rules, 2007 needed to be upheld. 15. We have heard both sides and considered the submissions made by both the parties. 16. The only issue that has to be decided in this appeal is whether the exported goods are overvalued or not and whether the method adopted for re-fixation of the transaction value of the export goods is proper or not. 17.1 We find that the appellant have filed 7 shipping bills for export of various Wool Knitted Baby readymade garments under claim of duty drawback of Rs.7,76,096/-. Suspecting that the export goods are overvalued, samples were drawn and examined by the Valuatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made in the show cause notice, which is exclusively on the basis of a report of Valuation Committee of the Department. He submits that there is virtually no evidence on record to show the over-valuation. However, the status of such Valuation Committee along with the expertise of the members does not stand disclosed by the revenue and as such, the Committee in question cannot be held to be an opinion of expert person. Further, the Committee has not given any reasons as to why the value declared by the assessee is not to be accepted. As such, he submits that the Revenue has proceeded without there being any evidence to rebutt the value declared by assessee. In such a scenario, he prays for setting aside the redemption fine and penalty. 7. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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