Home Case Index All Cases Customs Customs + AT Customs - 2014 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (11) TMI 735 - AT - CustomsViolation of principle of natural justice - Opportunity for cross examination not given - over valuation of the export consignment - Imposition of penalty - Held that:- Commissioner has not allowed cross-examination of the deponents, whose statement were relied upon, on the ground that the said statements were recorded under Section 108 of the Customs Act and have not been retracted. We are afraid that we find no merits in the said observation of the Adjudicating Authority. Every statement, during the course of investigations in matters related to Customs, is recorded under Section 108 of the Customs Act only and if the said ground is adopted as a reason for denial of cross-examination, there would be never ever be any cross-examination of any deponent during the proceedings. This cannot be allowed to be happened. Revenue by not allowing the cross-examination of the witnesses and the experts whose statements and opinions are being relied upon by them, have committed the gross violation of principles of natural justice. On this limited ground and without expressing any opinion on the merits of the case, we set aside the impugned order and remand all the appeals to the Adjudicating Authority for fresh decision - Decided in favour of assessee.
|