2006 (7) TMI 380

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....ri A. Hore, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  Heard. After considering the matter and submission made by the both sides it is found :- (a)     For the 10 shipping bills involved in this appeal the appellants have made a chart which reads as follows :- Shipping bill no. Date Description of goods FOB Value Declared ....

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....5.36     Fancy Pant 111.00 96.39 10.87 6  5128914 8-9-03 Fancy T-Shirts 258.00 224.05 25.36     Fancy Pant 111.00 96.39 10.87 7  5128943 8*9-03 Exclusive 467.92 406.34 48.26     Men's Shirts                 The chart ....

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....;   "any dutiable or prohibited goods which are not included or are in excess of those included in the entry made under this Act, or in the case of baggage in the declaration made under Section 77; (ii)     any goods entered for exportation under claim for drawback which do not correspond in any material particular with any information furnished by the exporter or ....

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.... and ordered therefore cannot be sustained and are required to be set aside. 2. Declaration of FOB value and alternations of the same, as ordered, are not shown to be permissible. The decision as relied by ld. Commissioner do not enable the Customs officers to alter a FOB Value. No provisions of law could be shown to us by the ld. DR, which would enable fixation of FOB value of goods not l....