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TMI Blog2015 (12) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... o, had given evidence of contemporaneous imports of poppy seeds to support the transactional value and had further called upon the Revenue to verify and satisfy itself of these particulars as well as those of other imports (which the Appellants could not furnish evidence of) but which could easily be ascertained by the Revenue by accessing the NIDB-DOV database. The impugned order does not even advert to this aspect of the matter. - appellants have made out a strong case in their favour for grant of stay. Accordingly we grant waiver from pre-deposit of dues adjudged against the appellants and stay recovery thereof during the pendency of the appeals - Stay granted. - Application No. C/S/92762 to 92765, 92767 to 92772, 92776 to 92778, 92804 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ters insured the consignments. Based on these, the DRI had reason to doubt the transactional value of the consignments and hence further investigated the matter. On conclusion of the said investigation show cause notice dated 04.02.2008 were issued to the Appellants, for alleged evasion of Customs duty on account of undervaluation of the goods. This was followed by a Corrigendum dated 02.04.2008 and a second Corrigendum dated 04.04.2011. The Appellants(s) preferred their respective representations and replies to these notices from time to time. 3. Heard the parties. 3.1 We may note at this stage that there are three Groups before us, each in turn comprising of several entities. These are (a) the RATANLAL Group - comprising of M/s Arus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bove, these have been dealt with by this Tribunal in the matter of Laxmi Trading Co. v/s Commissioner of Customs Nava Sheva in C/440 441 of 2012, where upon a difference of opinion, the Hon ble Third Member decided in favour of the appellant-importer there, for waiver of pre-deposit. It was held that documents recovered from the premises of the importers are unattested and therefore no reliance can be placed on unattested documents. As far as source documents are concerned, no reliance can be placed upon them as they are unauthenticated documents. On the issue of prices quoted in the public ledger it was held by this Hon ble Tribunal that these cannot be relied upon for enhancement of value as they cannot be taken as contemporaneous price ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ese documents as copies of the export invoices before the Turkish authorities. If these documents relied upon by the Revenue are merely copies and the tabulated chart is by an unknown author, unsigned and uncertified and unauthenticated, then these documents are devoid of any evidentiary value and no reliance can be placed on them. Further, even assuming these documents to be correct and admissible, it is also quite possible that this may be a case of over-valuation at the Turkish end in order to gain higher export related incentives, a possibility which has often been noted by this Tribunal and set out in judgments. It has been so held in - i. Collector of Customs Bombay v/s East Punjab Traders - 1997 (89) ELT ii. Commissioner o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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