2015 (12) TMI 62

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....64 to 85366, 85370 to 85377, 85399 & 85400/2014 - Stay Order Nos. S/258-280/2015-WZB/CB<br>Customs<br>SHRI ANIL CHOUDHARY, MEMBER (JUDICIAL) AND SHRI P.S. PRUTHI, MEMBER (TECHNICAL) For the Petitioner : Shri Atul Nanda, Sr.Advocate with Ms. Sikha Sapru, Advocate, Ms. Rameeza Hakeem, Advocate, Dr. Prabhat Kumar, Advocate And Shri Piyush Kumar, Advocate For the Respondent : Shri Ahibaran, Addl. Commr. (AR) And Shri A.K. Singh, Addl. Commr. (A.R.) ORDER Per: Anil Choudhary This is a group of 23 appeals and stay applications along with miscellaneous applications challenging Order-in-Original as per table below passed by the Commissioner of Customs (Import). In all of these appeals and stay applications, a common issue is involved....

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....ibha Bhatia, Raju Bhatia, Rakesh Kumar & Co., M/s American Almond Corporation, M/s Uttam Impex, M/s Motilal and lastly, (c) the SUNDERLAL Group - consisting of M/s Sunderlal and M/s Uttam Chand Sunderlal. 3.2 That in a nutshell, the show cause notice, which doubts the transactional value is primarily based upon five factors (a) foreign export declarations made by the Turkish exporters before Turkish Customs at the time of export showing a higher value of goods, seized from the premises of M/s Sunderlal (part of the Ratanlal Group), (b) the insurance documents seized show that goods were insured at a higher value by the Turkish exporters, than declared by the Appellants at the Indian ports, (c) certain source documents in possession of th....

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....h International v/s Commissioner of Customs, Bangalore 2005 (187) ELT 94. Hence on these issues we rely upon the said judgment in Laxmi Trading Co. v/s Commissioner of Customs Nava Sheva in C/440 & 441 of 2012. 4. Now we deal with the last factor, which was not under consideration in the judgment of Laxmi Trading (supra) i.e., the documents said to be received by the DRI from the Indian embassy Moscow under letter dated 30.10.2009, forwarding in turn a letter dated 14.10.2009 by the Turkish authorities. We find that these documents said to be forwarded by the Turkish Customs were 16 shipping bills pertaining to the Ratanlal Group alone and a tabulated chart said to have been prepared by the Turkish Customs showing higher export values of....