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5. Vide letter dated 5th March, 2003, the exporter requested for provisional release of the goods on execution of bond and bank guarantee. On 12th March, 2003, one Pankaj, claiming to be an authorised representative of the said M/s Skipper International submitted his valuation letter, opining that samples of `ladies tops' and `denim shirts' were export surplus and export rejected garments having poor quality of fabric and stitching, and the market value of the said goods ranged between `40/- to `70/- per piece. Based on the said report, the customs authorities formed the opinion that the total value of the consignments was `56,04,000/- as against the declared FOB value of `4,14,63,360/- and the admissible  drawback should be `3,56,328/- as against the claim of `49,57,536/-.

10.Being aggrieved, the Revenue preferred an appeal before the CESTAT.

As afore-mentioned, the CESTAT, vide the impugned judgment, has allowed the appeal filed by the Revenue, observing thus:

"9. We find merit in the appeal of the revenue. The basic issue in this case was whether the declared export prices were mis- declarations on account of being over-valuation of the goods under export. The second issue was whether the Present Market Value of the consignments were as indicated by M/s Skipper International, thereby denying draw back amount. While the defence of the respondent is that the export price has been realized, the declared value remains entirely unsubstantiated. The opinion of M/s Skipper International, who saw the samples is based on the observation that "these samples of Ladies Tops and Denims Shirts are export surplus and export rejected garments having poor Quality of fabric and stitching". There is no contest raised against the finding regarding poor quality of fabric and stitching. It is upon this finding that M/s. Skipper International reached the conclusion that the garments were 'export rejects'. The valuation was also on that basis. Instead of contesting the factual position noted about the samples, the exporter has chosen to attack the competence of the opinion giver. This is not acceptable for two reasons. The first is that the quality of stitching and fabric would be evident to any one familiar with garment trade and cannot be ruled to be beyond the ken of an export surplus dealer. There is no rocket science involved in as certainly quality of fabric or stitching of a garment. Therefore, the attack on the opinion giver is entirely misplaced. It is also because the opinion itself is not flawed. Secondly, M/s Skipper International was dealing in (sic.) export surplus garments, therefore, it had expertise in the market valuation of such goods. If fabric and stitching are of poor quality, certainly, the items would not be having the price of prime quality export garments as declared by the exporter.