2005 (9) TMI 393

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....r the Respondent. [Order per : S.L. Peeran, Member (J)]. - All these appeals arise from a common OIA No. 378/2003-Cus., dated 30-9-2003 disposing of 3 appeals on a common issue. The appellants had imported Yellow Poppy Seeds. The Revenue has proceeded to enhance the declared price of 510 to 535 $ per MT. The same has been enhanced to 900 $ per MT. The enhancement is based on certain information....

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....82) E.L.T. 3 (S.C.) (vii) CC, Calcutta v. Chem Crown (I) Ltd. - 1998 (100) E.L.T. 126 (Tribunal) (viii) Kanhaiyalal & Co. v. CC, Pune - 2003 (158) E.L.T. 631 (Tribunal.) = 2004 (61) RLT 112 (CEGAT - Mum.)   (In this citation, the Revenue relied on the price quoted in Spice Market Weekly Bulletin, Public Ledger of UK, which has been set aside.    In all other cited cases, si....