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TMI Blog2018 (1) TMI 1183X X X X Extracts X X X X X X X X Extracts X X X X ..... C/00536/2009 & C/00149/2012 - 42322-42323/2017 - Dated:- 10-10-2017 - Smt. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) For the Appellant, S/Shri S. Krishnandandh And B. Satish Sundar, Adv/s. For the Respondent, Shri K. Veerabhadra Reddy, JC (AR) ORDER Per: Bench Both the appeals relate to same disputes concerning valuation in import of Poppy seeds and they are taken-up together for common disposal. 2. In appeal no. C/00536/2009 , department vide a show-cause notice dated 23.10.2007 sought to enhance the declared Prices of import of White Poppy Seeds of Turkish origin on the allegation that prices declared in the Public Ledger for poppy seeds during subject-period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore this forum. 4. Today, when the matter came up for hearing on behalf of the appellants, learned advocate Shri Krishnanandh made brief submissions, which can be broadly summarized as follows:- (i) In respect of Appeal no.C/536/2009, the only basic ground for enhancement of the declared price is the Public Ledger Prices. He takes us to paras 10-12 of the impugned order to point out that though the price of contemporaneous import has been relied upon and the enhancement was done only on the basis of Public Ledger Prices, albeit also a letter from Director-General of Valuation on the subject price in Turkey at the relevant time. He submits that even as per Rule 2(ii) and (vi) of the Customs Valuation Rules, 1988, as were in force at t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Tri.-Mumbai) ; (v) M/s. Basant Industries Vs Addl. Collector of Customs, Bombay reported in 1996 (81) E.L.T. 195 (S.C); (vi) G.R. Batra Vs Commissioner of Customs, Trivandrum reported in 2006 (206) E.L.T. 843 (Tri. -Del.). 5. On the other hand, learned Authorised Representative Shri K. Veerabhadra Reddy opposes the appeals. In respect of appeal no.C/00536/2009, he submits that the reliance on Public Ledger Prices, and contemporaneous prices of Poppy seeds in Turkey during Aug. '06 were only adopted as additional support to demonstrate the prevailing price during the period. In respect of appeal no.C/00149/20112, the learned Authorised Representative points out that it is not clear from the CESTAT, Mumbai decision cit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsurance documents, as well as, entries from Comtrade and UK Public Ledger and other journals, it is now well settled law that such information cannot be used to doubt or reject the transaction value. As regards the value on the insurance documents, Apex Court in the case of Orient Enterprises, while affirming the judgment of the Tribunal; Christelle Violene, Nina Chaka Pvt. Ltd., held that the value declared for insurance purposes by the exporter cannot be the basis for re-determination of the transaction value as the exporter may have declared higher value for insurance purpose, which may not be the correct value. As regards the issue of reliance on Comtrade and Public Ledger for redetermination of value of the imported goods, this lies a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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