2020 (4) TMI 606

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.... Shri H.R. Shetty, Advocate, for the Appellant Ms. Trupti Chavan, Authorised Representative for the Respondent ORDER PER: S.K. MOHANTY Briefly stated, the facts of the case are that the appellant had exported two consignments of cotton printed and dyed fabrics by declaring the value of Rs. 70.25 and Rs. 72.49 in the Shipping Bills filed before the authorities at the port of export. Dur....

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....e of personal hearing. The original order dated 25.11.2011 was also upheld by the learned Commissioner (Appeals) vide the impugned order dated 27.12.2012. Feeling aggrieved with the impugned order, the appellant has filed this appeal before the Tribunal. 2. The learned Advocate appearing for the appellant submitted the Bank Realization Certificate to demonstrate that the value declared in the S....

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.... of submission of the documents in respect of the fabrics exported by it. However, the evidence produced by the appellant was not considered favourably on the sole ground that the same cannot be produced at the time of personal hearing of the matter. The Bank Realization Certificate submitted by the appellant proves the fact that the goods were exported and foreign currency to that extent was real....