2005 (12) TMI 466

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....The appellant filed these Shipping Bills under the Drawback Scheme. The exporter of rubber is entitled for Drawback of Rs. 60 per kg. The total value of the goods declared by the appellant is of Rs. 1,91,50,800/- and the Drawback claim against this export come to approximate Rs. l.71/- Crores. The Customs authorities made the market enquiry in respect of the value of the goods and after conducting market enquiry from the manufacturer of the same goods such as M/s. Index Rubber Industries came to the conclusion that the market price of the goods in question is only of Rs. 15 per kg. Show cause notice was issued to the appellant on the ground that the appellant mis-declared the goods in respect of the value just to avail the higher amount of ....

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....ort is not relevant to determining the value for the purpose of drawback. The contention is that in these circumstances, the declared value is to be accepted and the impugned order is not sustainable. 3. The contention of the Revenue is that appellants declared the value at the rate of Rs. 97/- per Kg. The appellants are not the manufacturer of the goods in question. The appellants during the whole proceedings had not produced any evidence in support of their claim in respect of the value of the goods by way of producing invoices of manufacturer. The market enquiry conducted from the manufacturer of the similar goods shows that the market price of the goods is Rs. 15/- per Kg. Revenue also relied upon the documents received from UAE C....