2005 (3) TMI 581

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....her amounts of drawback. 2. The goods under exports were cotton knitted T-shirts and Polo shirts and the exports were during June-July 1999. The T-shirts in question were exported against the price of Rs. 150/- per piece while Polo shirts were exported at a price of Rs. 225/- per piece. At the time of export itself, the Customs authorities had challenged the export prices as high and made enquiries about the market value of the exported items. The appellant exporter in their response informed that the goods had been purchased at a price of about Rs. 90/- per piece and Rs. 115/- per piece. They had also indicated a break-up of the price by way of costs, of the garment, packing charges, loading and other cost margin of profit etc. in ....

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....it. 4. The above submissions of the appellant did not find acceptance in adjudication. The Commissioner was persuaded by the variations in the two cost break ups indicated by the appellants themselves, the non-availability of the supplier firm and the price of other export T-shirts, and held against the appellants. The present appeals challenge those findings. 5. Learned Counsels contention is that the findings are entirely unjustified. He has pointed out that the variation between the purchase prices and export prices is not abnormal so as to warrant doubting of the export prices. Similarly, the costing break ups by the appellants also showed that prices were in no way inflated. With regard to the appellant's suppliers bein....

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....etc. He has also emphasized that since the appellant's claim about suppliers was found false, the export value based on such purchase prices cannot be accepted. 7. In the present case, the differences among purchase prices, the export prices and cost break ups are not too vast as to warrant a finding that the export prices are on the face of it too high or that the over invoicing is self evident. Further, the appellant has explained the higher F.O.B. value of the garments under export as the result of superior fabric, branded nature of the item etc. Another aspect is that comparing T-shirt with Polo shirt may not be appropriate . These explanations are well taken and merit acceptance. 8. The return of the summons by itself d....