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2015 (9) TMI 869 - AT - CustomsOvervaluation of goods - confiscation of the goods - Denial of request of cross examination - Held that:- statement against the assessees cannot be used without giving them opportunity of cross-examination of the deponent. In our considered view, the appellant should be given opportunity of cross-examination of the exporters and Panchas and documents should be provided in the interest of justice, otherwise, the adjudicating authority should give reasons thereof. - Impugned order is set aside - Matter remanded back - Decided in favour of assessee.
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