2005 (9) TMI 393

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.... R.N. Vishwanath, SDR, for 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 enhanceme....

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....ennai) (v)     Kailash Chand Jain v. CC, Cochin - 1996 (86) E.L.T. 529 (Tribunal) (vi)    CC, Bombay v. Nippon Bearings (P) Ltd. - 1996 (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 -....

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.... 3. The learned SDR reiterated the departmental view. 4. On a careful consideration, we notice from all the cited judgments that the enhancement of value without contemporaneous evidence has been set aside. Reliance on similar evidence as in the present case has not been accepted by the Apex Court, High Court and Tribunal. In respect of similar goods imported of Turkish origin whic....