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of CESTAT allowed the appeal, holding that the Additional Commissioner lacks authority to re-determine FOB value of exported readymade garments. The tribunal ruled that customs officers can only determine assessable value, not FOB value, and cannot unilaterally modify export incentive calculations. The Additional Commissioner exceeded jurisdictional powers by attempting to change drawback and ROSL percentages based on a self-determined value. Consequently, the order of goods confiscation, redemption fine, and penalties was nullified, providing full relief to the appellant and reinstating the original FOB value as declared.
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