2006 (4) TMI 406

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....as Kumar, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. The appellant filed these appeals against the adjudication order passed by the Commissioner of Customs whereby the goods exported by the appellant were assessed by the lower value than declared by the appellant and the goods were have to be liable for confiscation and ordered to be released on pay....

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....lso reduced accordingly. 3. The contention of the appellant is that they had purchased the fabric from M/s. Oswal Fabric and manufactured the goods out of this fabric and they had made the payment of about Rs. one crore to M/s. Oswal Fabric. The contention is also that samples were taken from the consignment but during the market enquiry, the samples were not shown to the persons. The reve....

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.... not sustainable. The contention is that there is evidence on record to show that the appellant purchased fabric from M/s. Oswal Fabric on payment of approximately Rs. one crore which shows that the appellant manufactured the T-shirts out of the fabric purchased from M/s. Oswal Fabric. In these circumstances, the contention is that the determination of value of goods by the Customs authorities is ....

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....ry has not shown samples of T-shirts which were from the consignment to the wholesale or retail dealer. 6. On the contrary there is evidence on record to show the purchase of fabric from M/s. Oswal Fabric of Rs. one crore approximately by the appellant. In these circumstances we find that market enquiry was not conducted in respect of the samples taken from the consignment. Hence that it i....