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2014 (10) TMI 966 - AT - CustomsPrinciples of Natural Justice - the appellants were not supplied the relied upon documents, the cross examination was not conducted and most of the written submissions were even not referred in the impugned order - penalty u/s 112(a) and 114A of CA, 1962 - Held that: - the relied upon documents were not supplied to the appellants except to Shri Kejal Mehta. The demand was confirmed against M/s. Samudri International, M/s Mayur enterprises and M/s Madhu Enterprises on the basis of statements of Shri Bhumish Shah and Shri kejal Mehta. Shri Alpesh Shah is the proprietor of M/s Samudri International and Bhupendra Ravani is the proprietor of M/s Mayur Enterprises and M/s Madhu Enterprises. It is very surprising that the statements of persons against whom the custom duty demand was confirmed were never recorded, even the said importers were not made confronted with the statements of Shri Bhumish Shah and Shri Kejal Mehta. In such a situation it becomes necessary that the cross examination must be granted. There is gross violation of principle of natural justice in passing the adjudicating order, therefore such order deserves to be set aside and remanded - appeal allowed by way of remand.
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