2015 (2) TMI 1002

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..... AC (AR) ORDER Per P.K. Das; 1. As these two applications are arising out of a common order, both are taken up together for disposal. 2. The applicants imported Poppy Seeds and cleared vide Bills of Entry No.220310 and 220311 both dt. 19.5.2006. Subsequently, the DRI officers after investigation found that the applicants misdeclared the value in so far as US$ 750 (CIF) per MT instead of US$ 250 .....

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..... tter dt. 2.3.2009 of First Secretary (Trade), Embassy of India, Moscow. He further submits that the said letter dt. 2.3.2009 had mentioned that the letter dt. 10.2.2009 of Turkey Customs was enclosed therein with export declarations. Ld. advocate submits that the letter dt. 10.2.2009 of the Turkish Customs was not supplied to the applicant. He strongly relied upon the decision of the Hon'ble S .....

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..... disputed by the applicant. She relied upon the decision of the Hon'ble Supreme Court in the case of Radhey Shyam Ratanlal Vs CC (Adjn.) Mumbai - 2009 (238) ELT 14 (SC). 5. After hearing both sides and on perusal of the records, we find that the main contention of the learned advocate that the department failed to file English translation of Turkish documents and also the said documents were .....

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..... attempt was made to get English translation of the Turkish documents from their supplier. We find that the submission of the learned advocate that the documents are not attested as per law would be examined at the time of hearing. The Hon'ble Supreme Court in the case of Radhey Shyam Ratanlal (supra) has held that Customs authorities have to follow international price for determination of the .....

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..... nt is directed to make a predeposit of Rs. 15,00,000/- (Rupees Fifteen lakhs only) within 8 weeks. Upon deposit of the said amount, predeposit of balance amount of duty along with interest and penalty would be waived in respect of both the appeals and recovery thereof be stayed till disposal of the appeals. Compliance to be reported on 11.11.2014. (Dictated and pronounced in open court)
Case .....

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