- (1.) Challenge in this civil appeal, under Section 130-E(b) of the Customs Act, 1962 (for short "the Act"), is to the judgment and order dated 14th September, 2006 delivered by the Customs, Excise & Service Tax Appellate Tribunal (for short "the CESTAT") whereby it allowed the appeal preferred by the revenue, the respondent herein. Consequently, the customs duty drawback ('49,75,536/-) claimed by the appellant under the scheme of duty drawback, incorporated in Chapter X of the Act, read with Customs and Central Excise Duties Draw-back Rules, 1995 (as amended) got disallowed on the ground of mis-declaration of value of the goods entered for exportation.
(2.) The facts, material for adjudication of the present appeal, may be stated thus: The appellant viz. M/s Siddachalam Exports Pvt. Ltd., (hereinafter referred to as "the exporter") was engaged in the exports of ready-made garments, engineering goods, handicrafts, woollen garments, leather goods, etc. On 24th February, 2003, the exporter filed seven shipping Bills (Nos.J- 903000127-129 and J-903000131-134) for export of goods declared as 'ladies tops' valued at '390/- per piece and 'denim shirts' valued at '417/- per piece consigned to one M/s Zao Jainyo Overseas, Moscow, Russia at a total FOB value of '4,14,63,360/-. The exporter claimed a duty drawback of '49,75,536/-.
(3.) Based on secret information that the afore-mentioned goods had been over-valued with the intention of claiming undue draw-back amounts, customs authorities carried out 100% examination of the consignment on 26th February, 2003; drew samples, and forwarded the same to one M/s Skipper International for their opinion regarding their market value.;