2005 (6) TMI 89

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....M., Member (T)]. - There are Revenue's appeals against the order of the Commissioner (Appeals), Mumbai. In the impugned order, the Commissioner upheld the order of the lower authority and rejected the Department's appeal. All these appeals arise out of a single order of the Commissioner. The issue involved is valuation of export goods namely, 100% Cotton Knitted T-Shirts under DEPB. The respondent....

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....d any enquiry to find out whether the goods under export were also procured from the same source. The Revenue argued that the exported goods were overvalued as the Commissioner erred in holding that the FOB value is fair. Insofar the present consignment is concerned, the Revenue made an assessment that the goods are over valued on the basis of the PMV declared. 2. We have heard both sides. 3....