TaxTMI 
TaxTMI 
TaxTMI 
2023 (12) TMI 383
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....cause notice was issued to the respondents to demand differential duty of customs alleging that the supplier of 'Poppy Seeds' is the same from Turkey whereas the declared price shown by the respondent is very less than the 'Poppy Seeds' imported by the other importers. Therefore, the proceedings were initiated against the appellants, but the Ld.Commissioner(Appeals) relying on the Tribunal's decision dropped the proceedings against the respondents. Aggrieved from the said order, the revenue is before us. 3. Heard the Ld.AR for the department and perused the records. 4. We find that on the said allegation and on the basis of investigation conducted by the DRI, several show cause notices were issued all over India and in the case of Ajay Ex....
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....atch with the invoice value/transaction value and in 204 cases there was significant difference. The letter further states that an exercise of segregation and co-relating such documents would be needed. It is also seen that the comparative statement set to have been filed awarded is blacked out and most of the entries have been redacted and cannot be read. The revenue has not been able to explain this satisfactorily. It is settled law that in order to be admissible as evidence, the copies of foreign documents are required to be tested and signed by the Turkish Customs authorities which they were not. Further, it is settled law that the documents must bear the signature of the officers making the enquiries and be certified as true copies. It....
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....the adjudicating authority has incorrectly relied upon the values of poppy seed's by considering the same from Comtrade and UK public ledger. In our view the finding on this point are incorrect and not in consonance with the settled law. (c) We also note that the adjudicating authority has refused to look at other contemporaneous imports, which are not the subject matter of the present show cause notice on the ground that there was gross undervaluation being done by the trade. We find that if the value of contemporaneous imports were accepted and the transaction value in those case are not doubted by the revenue in the assessment orders, it is not understandable why the said values could not have been used for the purposes of comparing t....
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....Additional Director, D.R.I., by a leter that the statement which was recorded was during the period of his detention hence being one of the reason for retraction. This vital factual matrix which will have a bearing on the case has been ignored by the adjudicating authority; which to our mind has led to a conclusion that there was under-valuation. It is to be noted that long after retraction by Shri Arun Kapoor on 9 th December, 2006, the authorities have recorded his his another statement on 8th February 2008. On perusal of statement dated 8 th February, 2008, we find that Shri Arun Kapoor has categorically denied the charge of under-valuation; which would mean that the statement dated 7th/8th December 2008, holds no evidentiary value and m....
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....s of international price published in the public ledge cannot be used for enhancement of the value. As regard the application of price of USD 2700 PMT on the basis of Bill of Entry of contemporaneous import, we find tha the bill of entry of Laxmi Trading Co. was relied upon wherein the 2700 PMT was enhanced price by the customer under the identical dispute. It is a settled law that for the purpose of contemporaneous price, the price which is under dispute and enhanced out of such dispute cannot be taken as price of contemporaneous goods. Only a price which declared by the assessee and accepted by the department, the bill of entry thereof can only be taken as price of contemporaneous goods. Moreover, the enhancement of the price in the case ....