TaxTMI 
TaxTMI 
2015 (2) TMI 1002
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....C (AR) ORDER Per P.K. Das; 1. As these two applications are arising out of a common order, both are taken up together for disposal. 2. The applicants imported Poppy Seeds and cleared vide Bills of Entry No.220310 and 220311 both dt. 19.5.2006. Subsequently, the DRI officers after investigation found that the applicants misdeclared the value in so far as US$ 750 (CIF) per MT instead of US$ 2500....
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....ter dt. 2.3.2009 of First Secretary (Trade), Embassy of India, Moscow. He further submits that the said letter dt. 2.3.2009 had mentioned that the letter dt. 10.2.2009 of Turkey Customs was enclosed therein with export declarations. Ld. advocate submits that the letter dt. 10.2.2009 of the Turkish Customs was not supplied to the applicant. He strongly relied upon the decision of the Hon'ble Su....
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....disputed by the applicant. She relied upon the decision of the Hon'ble Supreme Court in the case of Radhey Shyam Ratanlal Vs CC (Adjn.) Mumbai - 2009 (238) ELT 14 (SC). 5. After hearing both sides and on perusal of the records, we find that the main contention of the learned advocate that the department failed to file English translation of Turkish documents and also the said documents were n....
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....ttempt was made to get English translation of the Turkish documents from their supplier. We find that the submission of the learned advocate that the documents are not attested as per law would be examined at the time of hearing. The Hon'ble Supreme Court in the case of Radhey Shyam Ratanlal (supra) has held that Customs authorities have to follow international price for determination of the d....