https://www.taxtmi.com/caselaws?id=52111 Declared value of imported yellow poppy seeds could not be rejected and re-determined on the basis of study reports and market data where the importers were denied cross-examination of the dealers whose prices were relied upon. The material also did not clearly show that the market prices related to Turkish-origin yellow poppy seeds, and a crucial letter used by the adjudicating authority had not been supplied to the importers. On those facts, the transaction value under the Customs (Valuation) Rules could not be displaced, and the consequent confiscation and penalty were unsustainable. en-us Thu, 16 Oct 2003 00:00:00 +0530 Fri, 01 Oct 2010 13:10:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52111 Declared value of imported yellow poppy seeds could not be rejected and re-determined on the basis of study reports and market data where the importers were denied cross-examination of the dealers whose prices were relied upon. The material also did not clearly show that the market prices related to Turkish-origin yellow poppy seeds, and a crucial letter used by the adjudicating authority had not been supplied to the importers. On those facts, the transaction value under the Customs (Valuation) Rules could not be displaced, and the consequent confiscation and penalty were unsustainable. Case-Laws Customs Thu, 16 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52111