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Issues:
1. Alleged contravention of DGFT Notification No. 27 (RE-2000)/1997-2002. 2. Allegation of wrongly declared value of imported goods. 3. Interpretation of conditions for registration of import contracts with the Narcotics Commissioner. 4. Dispute over the date of import in relation to registration requirements. 5. Valuation of imported goods and reliance on various sources for determining the value. Analysis: 1. The case involved the importation of Yellow Poppy Seeds from Turkey, with allegations of contravening DGFT Notification No. 27 and wrongly declared values. The Commissioner Customs, Pune had passed orders enhancing valuation, confiscating goods, and imposing penalties. The appeal challenged these decisions. 2. The DGFT notification prescribed conditions for import, including registration with the Narcotics Commissioner. The dispute arose over the interpretation of the registration condition in relation to the date of import. The Tribunal clarified that the date of import should be the physical arrival of goods in India, not the date of shipment from the exporting country. 3. The Tribunal highlighted the importance of the definition of "import" under relevant Acts and emphasized that the date of shipment is distinct from the date of importation. The clarification provided by DGFT regarding registration requirements was found to be in conflict with the governing Act, leading to a ruling in favor of the importers. 4. Regarding the valuation of goods, the Commissioner had relied on various sources, including market prices and communications. However, the Tribunal found discrepancies in the evidence presented, noting that certain quotations were not relevant to Yellow Poppy Seeds. Evidence from suppliers and official bodies in Turkey supported the declared prices, leading to a rejection of the Commissioner's valuation enhancement. 5. The Tribunal applied the provisions of the Customs Act, emphasizing the importance of transaction value where buyer and seller are independent. The rejection of transaction value by the Commissioner based on flawed investigations and irrelevant data was deemed unjustified. Ultimately, the appeal succeeded on both grounds of importability and valuation, resulting in a favorable decision for the appellants.
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