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2020 (3) TMI 359 - CESTAT KOLKATAPrinciples of Natural Justice - request for cross-examination denied - classification of imported goods - Polyester Woven Fabrics - goods were mis-declared as Polyester Bed Cover/Quilt Cover - classifiable under CTH 5407 or otherwise? - Maintainability of appeal - HELD THAT:- In the present case, entire show-cause notice rests on documents, namely, test report of ATIRA and Textile Committee, Bombay. There are no other relied upon documents in the show-cause notice. Both these reports disputed the classification and description of the imported goods claimed by the assessee. Under these circumstances, we are of the opinion that there would be grave injustice if the appellant is not allowed to cross-examination the author of two test reports. Any adjudication order passed by denying such cross-examination is unlikely to stand the test of legal scrutiny - It is also found on the other hand, that the appellant has been careless in not even filing a written reply to the show-cause notice, but only seeking cross-examination - it is hoped that the appellant files a detailed written reply to the show-cause notice before the Commissioner without delay. Maintainability of appeal - HELD THAT:- We have also examined the maintainability of this appeal, which is not against the adjudication order, but only against a letter of lower authority communicating the decision of the adjudicating authority to deny the cross-examination - In the facts and circumstances of the present case, since the entire show-cause notice is based only on the reports of ATIRA and Textile Committee, Bombay, we are of the opinion that this letter issued by Deputy Commissioner, communicating the decision of the adjudicating authority to deny the cross-objection, is a significant decision which falls within the ambit of Section, 129A of the Customs Act, 1962 as a decision by the adjudicating authority - thus the present appeal is maintainable. The denial of cross-examination communicated through the impugned order needs to be set aside - The Commissioner shall allow cross-examination of the officer, whose test reports are relied upon for issue of show-cause notice - appeal allowed - decided in favor of appellant.
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