2017 (7) TMI 929

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....a Wadhwa, Member (Judicial) ORDER Per: V. Padmanabhan The appeal filed by the Revenue is against the order in appeal no.704/2015 dated 14.07.2015. 2. The respondent entered certain goods for export and filed shipping bills declaring the goods as readymade garments and meant for Dubai, UAE. Revenue suspected overvaluation and the case was investigated by SIIB. During the course of inter....

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....emption fine and penalty and seeks to reinstate the original order passed by the adjudicating authority. 3. With the above background we have heard Shri R. K. Manjhi, DR for the Appellant and Ms. Prabhjyoti K. Chadha, Advocate for the Respondent. 4. The Ld. DR submitted that the consignment was heavily over valued and the same has been admitted by the Director during his interrogation. In th....

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....with a view to realizing extra amount by way of drawback claim. From the records we find that even though, the appellant presently is contesting the value determined by Revenue without any market enquiry, we find that the value has been determined on the basis of the documents submitted by the Director of the respondent. Further, we also note that the main thrust of the argument raised by the resp....