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TMI Blog2018 (1) TMI 1183X X X X Extracts X X X X X X X X Extracts X X X X ..... y Seeds of Turkish origin on the allegation that prices declared in the Public Ledger for poppy seeds during subject-period were abnormally higher than the declared price and that contemporaneous import value for poppy seeds of Turkish origin was USD 1725 PMT. In adjudication, original authority vide his order dated 19.03.2008 confirmed the proposal in the show-cause notice and also demanded differential duty of Rs. 1,31,18,087/- along with interest liability thereon. On appeal Commissioner (Appeals), vide impugned order, dated 07.09.2009 upheld the order of the original authority and rejected the appeals. Hence, appeal no.C/00536/2009. 3. In appeal no.C/001449/2012, declared values of import of White Poppy seeds of Turkish origin were all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that even as per Rule 2(ii) and (vi) of the Customs Valuation Rules, 1988, as were in force at the relevant time, no value shall be determined on the basis of the price of goods in the domestic market of the country of exportation or minimum Customs value or arbitrary of fictitious values. Learned advocate also submits that various appellate forums have held that enhancement of value based on such means cannot be sustained. (ii) In respect of appeal no.C/149/2012, learned advocate submits that the same arguments of various sources, which were relied upon for alleged under-declaration of value were Spices Weekly, Comtrade, Public Ledge Prices etc., holds good for this appeal also. Though, even the contemporaneous price of the imports made b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that it is not clear from the CESTAT, Mumbai decision cited by appellant as to whether the goods relates to the very same import made by M/s. Lakshmi Traders relied upon by the lower authorities. 6. Heard both sides and we have gone through the facts. 7.1 In appeal no.C/00536/2009, we find that the show-cause notice primarily proposed enhancement based on the price declared in the Public Ledger for commodities. Though, in para 5, a reference has been made to contemporaneous import value, the details thereof have not been further elucidated in the show-cause notice nor is there anything forthcoming from the orders of the lower authorities. In fact, the very adjudication order clearly mentions that the so-called contemporaneous price is act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lue of the imported goods, this lies also well settled in favour of the assessee in the case of Prabhu Dayal Premchand; Jindal Strips Ltd., etc., wherein the law has been clearly settled in favour of the appellants and we find strong force in the submissions made by the learned counsel for appellants that on the issue in hand, the adjudicating authority has incorrectly relied upon the values of poppy seeds by considering the same from Comtrade and UK public ledger. In our view, the findings on this point are incorrect and not in consonance with the settled law." 7.4 Viewed in this light, following the ratio laid down by CESTAT, Mumbai, which in turn, had relied upon other judgments and decisions, and, also taking note of the fact that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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