TaxTMI 
TaxTMI 
2003 (10) TMI 95
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.... order adjudicated the six cases by a common order, after coming to a finding :- (a) the price quoted in Spice Market Weekly Bulletin and Public Ledger, UK cannot be relied upon for determining the value of the imported Turkish yellow poppy seeds, since they declare the prices of only blue poppy seeds. (b) As regards the study report of Valuation Directorate based on the spice market price, he found :- "11. Now coming to the study report of the Valuation Directorate based on the spice market prices, I find that in terms of their aforesaid study report, the average price for yellow poppy seeds in the APMC market, Mumbai have been found to be Rs. 90/- per k....
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....ngly order for rejection of transaction value under Rule 10A in respect of all the six consignments covered by the six Bills of Entry. Having thus rejected the transaction value, I now proceed to re-determine the value in terms of the Valuation Rules. The show cause notice does not reveal any importation of identical or similar goods at a higher price so as to invoke Valuation Rules 5 or 6. Rule 7 provides the deductive value method and with that method the study report has arrived at a CIF value of US$ 912 PMT for yellow poppy seeds. I also observe that by flexible application of the deductive value method of Rule 7 by virtue of Rule 8 of Customs (Valuation) Rules, the contemporaneous importations of Turkish yellow poppy seeds at Nhava She....
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.... and the Commissioner did not arrive at an findings on the submissions made. A perusal of the study report also indicates that the report does not indicate whether the prices in the Mumbai market were of yellow poppy seeds of Turkish origin or not. The Commissioner, has relied upon, as is apparent from the findings, on a letter dated 24-1-2001 from the Chief Commissioner of Customs, Mumbai, which was not furnished to the appellants in spite of their having sought for a copy of the same. Therefore, the determination of values as arrived at by the Commissioner, is in gross violation, of not only principles of natural justice but mis-application of the rules of valuation, especially when it is found that he has applied with Rule 10A when no ma....