Home Case Index All Cases Customs Customs + AT Customs - 2013 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (9) TMI 546 - AT - CustomsIllegal import of goods – misdeclaration of value - import of aluminium scrap – Held that:- The valuation done in the order was not in accordance with the law and consequently the demand of differential duty and imposition of penalties cannot be sustained in law - no formal public study conducted indicating any co-relation between the prime metal price and the scrap price - the department cannot adopt any procedure which LME itself does not recognize. Violation of principles of natural justice - the department had denied the cross examination - When the appellants had raised serious doubts about the procedure adopted with respect to the examination - it was incumbent upon the adjudicating authority to clear and clarify the matter by allowing cross examination of the concerned witnesses - Thus there was a clear violation of the principles of natural justice - denial of cross examination of the officer who examined the pen drive has caused prejudice to the appellants - on this ground alone the order was not sustainable. Matter remanded back to the adjudicatory authority for fresh consideration - The appellant has to be given opportunity to cross examine – decided in favour of assessee
|