2009 (6) TMI 354

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....for the Respondent. [Order per: Chittaranjan Satapathy, Member (T)]. - Heard both sides. Shri Vineet Seth, ld. Director of the appellant Company appearing for the appellants, states that the reduction in the value of the exported consignment by the Customs authorities and consequently reduction in the drawback amount is not justified. He states that the samples from the consignment were not taken....

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....llants has been marginally reduced by 17% resulting in payment of lesser drawback amount. As such, the valuation done by the authorities below as a result of investigation by the Special Investigation Branch, cannot be said to be arbitrary. We also find that during the course of personal hearing before the adjudicating Commissioner, there was no arguments on behalf of the appellants except that sa....