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M/s American Almond Corpn., M/s Arushi Exports, Mr. Sunder Lal, Mr. Uttam Chand Sunder Lal, M/s Tradex India Corp. Pvt. Ltd., Mr. Ajay Gupta, Mr. Ratan Lal, Ms. Sonia Gupta, M/s Ajay Export, Mr. Radhey Shyam Ratanlal, Ms. Vibha Bhatia, Mr. Rakesh Kumar Bhatia, Mr. Raju Bhatia, M/s Rakesh Kumar & Co., M/s Uttam Impex And Mr. Motilal Versus Commissioner of Customs (Import) , Nhava Sheva & Commissioner of Customs (Import) , NCH Mumbai

2015 (12) TMI 62 - CESTAT MUMBAI

Evasion of Customs duty - Undervaluation of the goods - Held that:- in the case of one of the Appellants, M/s American Almond Corporation, in Para 5.4 of their reply to the show cause notice dated 26.11.2009, read with Annexure 3 thereto, had given evidence of contemporaneous imports of poppy seeds to support the transactional value and had further called upon the Revenue to verify and satisfy itself of these particulars as well as those of other imports (which the Appellants could not furnish e .....

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to 92812, 92882 & 92883/14 in Appeal No. C/85353 to 85362, 85364 to 85366, 85370 to 85377, 85399 & 85400/2014 - Stay Order Nos. S/258-280/2015-WZB/CB - Dated:- 8-5-2015 - SHRI ANIL CHOUDHARY, MEMBER (JUDICIAL) AND SHRI P.S. PRUTHI, MEMBER (TECHNICAL) For the Petitioner : Shri Atul Nanda, Sr.Advocate with Ms. Sikha Sapru, Advocate, Ms. Rameeza Hakeem, Advocate, Dr. Prabhat Kumar, Advocate And Shri Piyush Kumar, Advocate For the Respondent : Shri Ahibaran, Addl. Commr. (AR) And Shri A.K. Singh, A .....

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being adopted in the import of White Poppy Seeds and Yellow Poppy Seeds from Turkey, the Directorate of Revenue Intelligence (DRI) conducted a search of the premises of the Appellant firms and residential premises of the directors/ proprietors of the same. During the search, material was said to have been recovered which includes invoices of Turkish suppliers and their export declarations as well as insurance documents under which Turkish exporters insured the consignments. Based on these, the D .....

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. Heard the parties. 3.1 We may note at this stage that there are three Groups before us, each in turn comprising of several entities. These are (a) the RATANLAL Group - comprising of M/s Arushi Exports, M/s Ajay Exports and M/s Radheyshyam Ratanlal, (b) the BHATIA Group - comprising of Vibha Bhatia, Raju Bhatia, Rakesh Kumar & Co., M/s American Almond Corporation, M/s Uttam Impex, M/s Motilal and lastly, (c) the SUNDERLAL Group - consisting of M/s Sunderlal and M/s Uttam Chand Sunderlal. 3. .....

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ain source documents in possession of the DRI which also showed exports from Turkey at a higher price, such documents being foreign export declaration documents and invoices of such foreign suppliers (d) Information sourced by the DRI from public domain being the Public Ledger U.K. and COMTRADE which publishes the prices of poppy seeds in the international market, indicated a higher price than the one declared (e) Documents received from the Turkish Customs, forwarded by the Indian embassy Mosco .....

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cuments recovered from the premises of the importers are unattested and therefore no reliance can be placed on unattested documents. As far as source documents are concerned, no reliance can be placed upon them as they are unauthenticated documents. On the issue of prices quoted in the public ledger it was held by this Hon ble Tribunal that these cannot be relied upon for enhancement of value as they cannot be taken as contemporaneous prices (it was also so held in Radha V. Co. v/s Commissioner .....

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a letter dated 14.10.2009 by the Turkish authorities. We find that these documents said to be forwarded by the Turkish Customs were 16 shipping bills pertaining to the Ratanlal Group alone and a tabulated chart said to have been prepared by the Turkish Customs showing higher export values of the consignments/ goods at the Turkish end, as declared by the Turkish exporters. 5. On a perusal of the said comparative tabular statement said to be received from the Turkish Customs, we find that majority .....

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