2019 (1) TMI 621

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....., Dubai vide three Shipping Bill Nos. 1209836; 1209839; 12098884 all dated 21.02.2002. Besides the appellant exported three consignments of readymade garments to M/s Lolhuah Al-Almiah, Dubai vide Shipping Bill Nos. 1199554; 1199555; 1198967 all dated 29.01.2001. The said six consignments involving value of Rs. 1,89,14,745/- were exported under the claim of duty drawback wherein the total duty drawback of Rs. 25,77,355/- was involved. 3. The matter was investigated by the DRI. It was alleged in the Show Cause Notice that the actual value of readymade garments was just INR 10/- per piece in place of about INR 360/- per piece declared by the appellant in his shipping bills to the Indian Customs Authority. The allegation of the DRI is based....

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.... claim of duty drawback; that mere photocopy of the Bill of Entry/invoice in the importing country is not sufficient, which is neither attested by their customers or the Consulate General, to uphold the charge of overvaluation by the appellant; that even if it is presumed that the said invoice is the true copy of the genuine invoice filed by the importer in Dubai, it does not ipso facto means that the value declared by the importer is correct; that the importer may have own reasons to declare the lesser value in his country, in order to perhaps evade payment of customs duty; that voluminous evidence has been produced by the appellant, that the payment was made to 41 fabric suppliers and 15 fabricators/ manufacturers thorough banking channel....

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....ts. This fact has been recorded in the show cause notice and also in the impugned order. It is also seen that there is no confessional statements or corroborative evidence to establish the allegation of overvaluation. There is no dispute over the fact that the goods were cleared by the Indian Customs after the proper examination of the goods, as per the prescribed norms. 7. The only document on which the Revenue has placed reliance is the photocopy of the invoice presented by one of the overseas buyer M/s Saeed Al Mutorshi Ltd., wherein the value of the imported goods has been declared extremely low i.e. about Rs. 10/- per readymade garment. It is settled legal position that mere photocopy of the invoice received from overseas buyer/ imp....