CC, ICD, TKD Vs. KADMABRI WORLDWIDE AND ORS.

JUDGEMENT

(1.) REVENUE have come in appeal against the Order -in -Appeal No. CC(A)/Cus/ICD/D -II/55/08 and Order -in -Appeal No. CC(A)/Cus/ICD/D -II/54/08 dt.29.1.2008 passed by Commissioner of Customs, New Delhi. Commissioner (Appeals) set aside Order -in -Original No. 68/SNB/2007 and OIO No. 68/SNB/2007 dt.30.04.2007 passed by the Adjudicating authority i.e. Assistant Commissioner of Customs (Export Shed), New Delhi and held that the assessee were entitled for DEPB benefit at declared export price.

(2.) THE facts of the case as stated in the Commissioner (Appeals)'s order are stated below to appreciate the issue involved in the appeals that the appellants M/s. Kadmabri Worldwide filed two shipping Bills No. 1543780 dated 07.11.2005 and M/s. Kultar Exports filed two shipping bills No. 1532727 and No. 1532729 dt.27.9.2006 for export of Man Made Filament Yarn with or without embroidery and made ups of one or more man made filament yarn under DEPB scheme. The description of the goods declared was Man Made Filament Yarn with or without embroidery and made ups of one or more man made filament yarn. The export goods under Shipping Bill No. 1543780 and dated 07.11.2005 and shipping Bill No. 1532727 dated 27.9.2006 were examined by the SIIB Officers in association with shed Officers and in the presence of CHA. Representative samples were drawn from the shipment in the presence of CHA by the SIIB Officers and were sealed in separate envelopes, which were signed by the representative of CHA and the SIIB officers for conducting market enquiry. Export was allowed provisionally.

(3.) LD .Counsel of the assessee contested before the Commissioner (Appeals) that overvaluation held by the department and that there was no overvaluation of goods exported to M/s. Pardesh Mulla Khail Kamawal Co. Ltd., Kabul which were in the normal course of international trade on the negotiated price. It was further contented that the entire export value had been realized which was evident from the bank realization certificate issued by Lord Krishna Bank. It was also emphasized that since foreign buyer was an independent firm and the entire export proceeds have been realized and the value declared by the assessee has been proved to be genuine. Reliance was placed of Tribunal in the case of Shilpi Exports v. CC -1998 (83) ELT 302 confirmed by the Supreme Court as reported, 2000 (115) ELT A219 and S. Chander Shekhran v. CC -2000 (132) ELT 751 confirmed by the Supreme Court as reported in : 2003 (154) ELT 353.