DHIRISH INTERNATIONAL Vs. COMMISSIONER OF CUSTOMS, BANGALORE

JUDGEMENT

(1.) ALL these appeals arise from a common OIA No. 378/2003 -Cus., dated 30 -9 -2003 disposing of 3 appeals on a common issue. The appellants had imported Yellow Poppy Seeds. The Revenue has proceeded to enhance the declared price of 510 to 535 $ per MT. The same has been enhanced to 900 $ per MT. The enhancement is based on certain information, which the department has collected from Indian Embassy and Turkish Government Agency. The appellants contend that there is no evidence of contemporaneous import and the information supplied by the said two authorities cannot be a ground for the enhancement of the Transaction Value and in this regard, relied on a large catena of judgments. They are as follows :

(2.) THE learned Counsel prayed for allowing the appeal in the light of the judgments noted, as there is no evidence of contemporaneous import.

(3.) THE learned SDR reiterated the departmental view.