2016 (12) TMI 634

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....eoran, Authorized Representative (DR) for the Appellant Shri V.S. Negi, Advocate for the Respondent ORDER Per Ashok Jindal The Revenue is in appeal. The facts of the case are that respondent is manufacturer and export of readymade garments. In the month of December 2012, the respondent filed 8 shipping bills of readymade garments under duty drawback scheme for export to Kenya. The FOB ....

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....ed against the respondent. The Adjudicating Authority relying on the opinion of Chartered Engineer reduced the value of export goods and consequently drawback was reduced and penalty on the appellant was imposed under Section 114 (iii) and 114 (AA) of the Act. The said order was challenged by the respondent before the learned Commissioner (Appeals), who set aside the adjudication order holding tha....

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....urvey was also conducted but the same was also not relied upon. The mechanical Chartered Engineer was called and his opinion was taken. The mechanical Chartered Engineer have no business to do the valuation of readymade garments, therefore, the opinion of Chartered Engineer without any basis and is only on eye-estimation. In the case of readymade garments, the opinion of Chartered Engineer cannot ....

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.... Chartered Engineer is merely on the basis of eye-estimation and who had not conducted any analysis with regard to raw material used in manufacture of readymade garments and quality and quantity of readymade garments. The mechanical engineer can examine the machinery, but not the readymade garments. Therefore, the learned Commissioner (Appeals) has rightly rejected the value adopted by the Charter....