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    <title>2005 (9) TMI 393 - CESTAT, BANGALORE</title>
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    <description>The Tribunal set aside the enhancement of the declared price of imported Yellow Poppy Seeds without contemporaneous evidence, ruling it unjustified based on legal precedent. The appeals were allowed, emphasizing the necessity of proper evidence to support any value enhancement of imported goods.</description>
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      <description>The Tribunal set aside the enhancement of the declared price of imported Yellow Poppy Seeds without contemporaneous evidence, ruling it unjustified based on legal precedent. The appeals were allowed, emphasizing the necessity of proper evidence to support any value enhancement of imported goods.</description>
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