9911796707
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Issues:
1. Enhancement of declared price of imported goods without contemporaneous evidence. Analysis: The appeals in this case arose from a common order disposing of three appeals on a common issue regarding the import of Yellow Poppy Seeds. The Revenue had increased the declared price from 510 to 535 $ per MT to 900 $ per MT based on information obtained from the Indian Embassy and Turkish Government Agency. The appellants argued that the enhancement without contemporaneous import evidence was unjustified, citing various judgments including RPG Cellular Services Ltd. v. CC (Airport), Chennai, and others. The Tribunal noted that in similar cases, enhancements without contemporaneous evidence had been set aside. Specifically, in a previous case involving Poppy seeds of Turkish origin, the enhancement to 900 US $ per MT was overturned. The Tribunal, therefore, concluded that the enhancement of value without evidence was not justified and allowed the appeals, providing consequential relief if any. The learned Counsel for the appellant requested the appeal to be allowed based on the precedent judgments highlighting the lack of contemporaneous import evidence. On the other hand, the learned SDR reiterated the departmental view supporting the enhanced value. After careful consideration, the Tribunal observed that previous judgments consistently set aside enhancements without contemporaneous evidence. The reliance on similar evidence in the present case was not accepted by higher courts and tribunals. Referring to a specific case involving goods of Turkish origin where a similar enhancement was overturned, the Tribunal found that the enhancement in the present case lacked justification without proper evidence. Therefore, the Tribunal set aside the enhancement of value in the current case and allowed the appeals with any consequential relief. In conclusion, the Tribunal emphasized that the enhancement of the declared price of imported goods without contemporaneous evidence was not supported by legal precedent. By following the established ratio of previous judgments and considering the lack of proper evidence in the present case, the Tribunal decided to set aside the enhancement and allow the appeals with any necessary consequential relief.
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