2022 (1) TMI 1140

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....ra, AR ORDER The appellant is in appeal against the impugned order wherein declared value of export goods has been rejected by the authorities below and re-determined the value for the purpose of claiming export benefit. 2. The facts of the case are that the appellant had filed shipping bills on 27.5.2020 describing the goodsas confectionary spare parts and FOB value of export goods isdeclared ....

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.... consignment is between Rs. 43-45 lakhs. The competent authority was not satisfied with the report submitted by Shri Rajesh John, chartered Engineer and obtained another report of Shri Atul Gupta dated 15.10.2020, who opined that these machines are old and used but reconditioned and refurbished and value of export consignment is between Rs. 35-38 lakhs. On the basis of these reports of chartered e....

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....osedthe penalty under section 114 and section 114 (a) of the Customs Act, 1962. The said order was challenged before the Commissioner (Appeals), who rejected the appeal filed by the appellant and upheld the adjudication order. Against this order, the appellant is before us. 3. Ld. Counsel for the appellant submits that the appellant has received the total value of export consignment of Rs. 83,54,....

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....gh in the show cause notice, the description of exported machine is old and used and there is no allegation in the show cause in respect of description of goods. Therefore, the argument of ld.AR is not sustainable. Only issue is alleged in the show cause notice with regard to the value of export consignment. In the impugned order, we do not find any whisper about value when the appellant has recei....