2016 (12) TMI 634

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....R) 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 value of the export goods was Rs. 3,82,48,6....

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.... 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 that the opinion of the Chartered Engineer is ....

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.... 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 be relied upon in the absence of any analysis, such as, composition....