TaxTMI 
TaxTMI 
2006 (7) TMI 58
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....urse of business under claim for drawback based on all industry drawback rates. Price was the sole consideration for these exports and was declared as FOB value on the shipping bills as per the sale invoices, samples were taken. Inquiries made including the verification of the procurement invoices for the raw-material from woolen mills of having supplied them fabrics from which such garments were fabricated at their factory in Kolkata on imported machines. They are also specially to be selling some part of similar garments and the showroom prices for these garments range from Rs. 270/- to 460/- per piece in wholesale and Rs. 555/- to 690/- in retail. 2.1 In this background they received a notice dated 24-9-03 alleging that the drawback t....
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....tice, by extrapolating the declared value for the six consignments to Dubai Customs to all exports made to M/s. Adam & Eid Trader, Dubai, during the years 2000-2001 and 2001-2002. 2.2 The notice also alleged that while the unit price declared for each variety of garments was at USA Dollars 48, USD 104 and USD 80 for girls frock, boys' jeans. The PMV of these goods were found to be only USD 10, USD 22 and USD 17 respectively. 2.3 It was also found by the investigators and alleged in the notice that Shri Ajay Khemka of the exporting firm had signed both versions of the invoices i.e. the one signed and declared to the Customs at Kolkata and the five other obtained from the declaration made before the Dubai Customs. It was also alleged th....
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.... have taken a specific plea before the adjudicator that besides the exports made to M/s. Adam Eid Trading Agency, Dubai exports at prices similar to the prices for impugned exports have been effected on same goods to other buyers during the material period for example M/s. Galaxy Star Trading and Alloy International Agency of Dubai, this material fact has not been disputed or found to be incorrect by the ld. Commissioner. The exports made to exporters under claim of drawback are not impugned by the Revenue. It has been demonstrated before us from the photocopies of the invoices that the prices for M/s. Adam & Eid Trading and other buyers abroad were same for the same kind of garments exported in the cases impugned before us. Therefore it ha....
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....orities in India. The said invoices therefore cannot be relied upon for proceedings under the Indian Customs Act. The cognizance if any, on these invoices has to be taken by Dubai Customs officers. The appellant have shown us documents to indicate that Dubai Customs also were not misled by the said invoices and have not accepted the alleged lower values. They have raised the values and duty demands on differential have been discharged by the importer at Dubai. The tendency of the Department to accept whatever declaration is made to a foreign Customs Department and thereafter make out a case under the Indian Customs Act on the assumption that no misdeclaration could be made before the foreign Customs officers cannot be sustained. Merely beca....