TaxTMI 
TaxTMI 
2019 (4) TMI 946
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....m USD 1700 MT to USD 3200 MT. Since the appellant did not agree with this enhancement of the value, the goods were released provisionally after taking bond of the differential value with 50% bank guarantee. It was proposed to finalize the value and the price of USD 2700 PMT on the basis of contemporaneous bill of entry No. 788858/6607 and 788859/6607 at Nhava Sheva Customs House. It was seen by the Customs that international price published in the public ledger for white poppy seeds of Turkish Origin in May 2007 are USD 3200 PMT FOB Turkey, therefore, it was proposed to reject the transaction declared value and assess the goods at USD 3200 PMT, in terms of Rule 4 & 5 of Customs Valuation (Determination of Value Imported Goods) Rules 2007 wi....
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.... same cannot be applied. He further submits that the poppy seed from Turkey Origin have been imported in all over India and the same case was made out against various other importers. He referred to the judgment of Ajay Exports vs CCE 2016 TIOL 264 CESTAT- MUM wherein he has specifically pointed out that the 2700 PMT was taken from the import made by M/s Laxmi Trading Company. In the case of Laxmi Trading regarding enhancement of the value was also one of the appeal in the said judgment it was decided in favour of the assessee on the ground that the price of public ledger cannot be applied unless until it is established on the basis of other evidence that the declared price of the assessee is incorrect. All the cases were made out on the ba....
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....the said price is correct and legal. He also placed reliance on the following judgments: * Varsha Plastics Pvt. Ltd. 2009 (235) ELT 193 (SC) * Radhey Shyam Ratanlal 2009 (238) ELT 14 (SC) * Punjab Processors Pvt. Ltd. 2003 (157) ELT 625 (SC) * Om Drishian International Ltd. 2016 (343) ELT 159 (Del.) 4. Heard both the sides and perused the records. We find that from the SCN it can be seen that the reason for issuance of the SCN is basically an alert from the DG Valuation. In our view, merely by an alert of DG valuation, SCN cannot be issued in mass to all the importers without investigating the fact of their declared value. Though in the subsequent inquiry, the department has found that as per the public ledger international price p....