2005 (9) TMI 393

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..... an, Member (J)]. 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 fr .....

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..... 3 (S.C.) (vii) CC, Calcutta v. Chem Crown (I) Ltd. - 1998 (100) E.L.T. 126 (Tribunal) (viii) Kanhaiyalal Co. v. CC, Pune - 2003 (158) E.L.T. 631 (Tribunal.) = 2004 (61) RLT 112 (CEGAT - Mum.) (In this citation, the Revenue relied on the price quoted in Spice Market Weekly Bulletin, Public Ledger of UK, which has been set aside. In all other cited cases, similar enhancement witho .....

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..... as in the present case has not been accepted by the Apex Court, High Court and Tribunal. In respect of similar goods imported of Turkish origin which was enhanced to 900 US $ per MT without evidence on the same set of facts was set aside by this bench in the case of M/s. Unik Traders v. CCE. Respectfully following the ratio thereof, we find that the enhancement of the value in the present case wi .....

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