Home Case Index All Cases Customs Customs + AT Customs - 2011 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (3) TMI 246 - AT - CustomsSuspension of licences - CHA - Anti Dumping Duty (ADD) - Notification No.12/2010 Cus. dated 19.02.2010 - Principles of natural justice - Regulation 20 (3) of CHALR - on presentation of the shipping documents for clearance of the impugned goods under Notification No.12/2010 dated 19.2.2010, DHL advised MITPL in July 2010 that the consignment would have to suffer higher ADD unless the notification was amended - This submission as regards consulting DHL is not corroborated or tested in cross examination before the impugned order was passed - it is not established that DHL themselves had carried out any incriminating corrections of documents - It was obvious and known to the CHA that the exporter in the invoice was initially by TBV Netherlands as reflected also in other shipping documents - There is no necessity of putting the party on notice of such action proposed and the material relied on - Appeal is rejected by way of remand
|