2003 (1) TMI 589

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....nal order of Court No. - I being Order No. C-I/3976/WZB/2002, dated 22-11-2002 [2003 (151) E.L.T. 674 (Tribunal)] wherein the Tribunal has considered the import of Yellow Poppy Seeds involving the said two issues in the appellants own case for an earlier period. The decision has been given in favour of the appellants while allowing their appeal. The learned counsel inter alia submitted that since the issues involved in the present appeal are fully covered by the said decision, the stay may be granted in the matter. 2. Shri M.K. Gupta, learned Jt. C.D.R. has opposed the arguments of the learned counsel and has tried to distinguish the issues involved on the ground of colour of poppy seeds. To a querry from the Bench as to whether the....

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....nder Rule 10A of the Customs Valuation Rules, 1988 and adopting another method of valuation. (3)      Whether the learned Commissioner is justified in confiscating the impugned goods under Section 111(m) of the Customs Act, 1962 and penalising the appellants in a case where the transaction value method has been rejected and another method of valuation has been adopted. 6.           The learned Jt. C.D.R. agrees that the cited decision dated 22-11-2002 of Court-I has decided the issue at (1) above in favour of the appellants in a similar case and therefore, he has no objection to stay of the penalty imposed in respect of one consignment which is the subject matt....