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2017 (4) TMI 199
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.... (AR), for the Respondent. ORDER [Order per : Raju, Member (T)]. - The appellant, Shri Nazir Makda, Prop. of Muddasir Exports, filed 5 shipping bills for export of scarf and declared value for Rs. 46,37,449/- and sought clearance under DEPB. The scarves were valued at US $ 1.45 per piece which worked out to Rs. 70.32 per piece and market value is declared at Rs. 77.29 per piece. Accordingly,....
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....o failed to give any evidence of payments made to said Tirupati Exports. The appellant wanted to cross-examine the individual who has given the opinion about the value of the goods. However, the individual did not appear for the personal hearing. He further submitted that he was not a Government approved valuer and not an authority on the subject. 2. No one appeared for the appellant despi....