JBN Apparels Pvt Ltd Vs Commissioner of Customs (CESTAT Delhi)
CESTAT Delhi held that FOB value is the transaction value and customs officer has no right to interfere/ modify the FOB value of the goods. Thus, appeal of exporter’s allowed and order set aside.
Facts- The three exporters filed shipping bills to export garments in the Inland Container Depot, Tughlakabad. On 08.02.2019, officers of the Directorate of Revenue Intelligence forwarded to the Principal Commissioner of Customs, ICD, TKD a letter sent by the Deputy Director of Income Tax (Investigation) New Delhi. In this letter, Income Tax reported that there was a surge in export activity and receipt of drawback, Merchant Exports Incentives Scheme (MEIS) and Refund of State Levies Scheme (ROSM) Scheme during 2017-18.
Acting on the letter of the DRI, on 19.02.2019 the officers of Special Intelligence and Investigation Branch of ICD, TKD examined the export goods covered by three shipping bills of M/s Aastha Apparels Pvt. Ltd. and two shipping bills of M/s JBN and found that the goods and their details matched with the shipping bills. On 21.02.2019, the officers of ICD Pipava examined the goods covered by three shipping bills filed by M/s JBB and also found the goods matched with the declaration.
