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2023 (12) TMI 383 - CESTAT KOLKATADemand of differential duty of customs - import of Poppy Seeds from Turkey - declared price shown by the respondent is very less than the ‘Poppy Seeds’ imported by the other importers - HELD THAT:- It is found 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 EXPORTS, UTTAM IMPEX, RAKESH KUMAR BHATIA, RAJU BHATIA, RAKESH KUMAR & CO, RAJU BHATIA, ARUSHI EXPORTS, TRADEX INDIA CORP PVT LTD, VIBHA BHATIA, MOTILAL, ARUN KAPOOR, LAXMI TRADING CO, AMERICAN ALMONDS CORPORATION, RADHEY SHYAM RATANLAL, SUNDER LAL, AJAY GUPTA, RATAN LAL, SONIA GUPTA, UTTAM CHAND, SUNDER LAL VERSUS CC (IMPORT) , MUMBAI AND OTHERS [2016 (2) TMI 8 - CESTAT MUMBAI], this issue came up for consideration and this Tribunal after considering all the facts placed before it, observed 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 the same with the value of the consignments in question in these appeals. There are no infirmity in the impugned order and the same is upheld - the appeal filed by the revenue is dismissed.
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