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    <title>Commissioner (Appeals) dismisses revenue&#039;s appeal due to failure in verifying export goods&#039; value for drawback.</title>
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    <description>Valuation of export goods for drawback purpose - rejection of declared value - The adjudicating authority had to first examine the correctness of the declared value of the export goods and after recording a finding that they were not correctly valued re-determine the value, but this was not done. This mistake has been noticed by the Commissioner (Appeals) in the impugned order. - Revenue appeal dismissed - AT</description>
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      <description>Valuation of export goods for drawback purpose - rejection of declared value - The adjudicating authority had to first examine the correctness of the declared value of the export goods and after recording a finding that they were not correctly valued re-determine the value, but this was not done. This mistake has been noticed by the Commissioner (Appeals) in the impugned order. - Revenue appeal dismissed - AT</description>
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