9911796707
TMI Blog2015 (2) TMI 1002X X X X Extracts X X X X X X X X Extracts X X X X ..... sh attested documents. We find that no attempt was made to get English translation of the Turkish documents from their supplier. applicant failed to make out a strong prima facie case for waiver of predeposit - Partial stay granted. - C/40936,40937/2013 - MISC ORDER No.41491-41492/2014 - Dated:- 3-9-2014 - Shri P.K. Das and Shri R. Periasami, JJ. For the Appellant : Shri B. Satish Sundar, Advocate For the Respondent : Ms. Indira Sisupal, AC (AR) ORDER Per P.K. Das; 1. As these two applications are arising out of a common order, both are taken up together for disposal. 2. The applicants imported Poppy Seeds and cleared vide Bills of Entry No.220310 and 220311 both dt. 19.5.2006. Subsequently, the DRI officers a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and High Court holding that the transaction value cannot be rejected without any valid documents. 4. On the other hand, Ld. A.R on behalf of Revenue submits that the without going through the Turkish documents for determining the value, it is clear from the statement forwarded by the First Secretary (Trade), Embassy of India, Moscow by letter dt. 2.3.2009 that the exporter had declared the value in Turkey as US$ 2500/- per MT which was declared in India as US$ 750 per MT. It is also contended that the invoice dt. 24.3.2006 of the exporter raised on the applicant mentioned the values of US$ 2500 per MT which fact was not disputed by the applicant. She relied upon the decision of the Hon'ble Supreme Court in the case of Radhey Shyam R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n view of that, the applicant failed to make out a strong prima facie case for waiver of predeposit. Ld. Advocate relied upon the decision of Hon'ble Supreme Court in South India Television (P) Ltd. (supra) wherein the department ought to prove undervaluation by evidence or information about comparable invoices. In the present case, we find that the value was determined on the basis of the declaration of the supplier as evident from the letter dt. 2.3.2009 of First Secretary (Trade), Embassy of India, Moscow. Hence the said decision is not prima facie applicable to the facts of this case. In view of that, applicant failed to make out a strong prima facie case for waiver of predeposit of the entire amount of duty along with interest and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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