2017 (8) TMI 876

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....ppellant Shri Ahibaran, Addl. Commissioner (AR), for Respondent ORDER Per: D.N. Panda Appellant submits that there was no overvaluation of the export of garments exported from India to Dubai. When value of the goods exported was ascertained by Revenue from market that should have been confronted to the appellant for rebuttal. But that was not done. The value quoted by the informers in the mark....

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....ration of value of export and reduced the value of over-valued goods declared to Customs. Department found from market that the goods meant for exports were available in market at very low prices. That established overvaluation of exportable goods to secure undue benefit by appellant. 4.2 Appellant did not challenge the cost and market price of the goods purchased by it and that remained uncontro....

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....e findings, test purchase report exposed to appellants could not be rebutted. The costing data proved overvaluation of the export goods. Total value of the goods declared as Rs. 29,38,320/- was reduced to Rs. 8,85,500/-. Law is well settled that if mis-declaration is found to be deliberate than the declared value, the goods shall be treated as smuggled one. DEPB claim was accordingly reduced on th....