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2019 (1) TMI 1735 - AT - CustomsViolation of principles of natural justice - cross-examination of the witnesses not allowed - rejection of transaction value - Rejection of DEPB benefit - confiscation - HELD THAT:- There was no dispute on the PMV arrived at on the basis of necessary market inquiry with cloth merchants M/s. Mangalam Textiles and M/s. Teratex. The export value of the goods was ascertained as ₹ 45.80 per yard by adding the transportation charges, packing charges, marking/lebeling, freight and profit margin. Further, he has observed that even though the departmental proceedings is not Court proceedings necessarily requiring the examination and cross-examination of the witnesses, the appellant’s request was accepted as per Tribunal’s order and since notices sent to the address of the said Mangalam Textiles and Teratex were returned with remark “Left”, cross examination of the witnesses could not materialize. In nutshell, thus cross-examination of M/s. Mangalam Textiles and M/s. Teratex could not be completed in accordance with the direction of this Tribunal. The findings of the Learned Commissioner (Appeals) relying upon the opinion of M/s. Mangalam Textiles and M/s. Teratex without subjecting them to cross-examination, cannot carry any evidentiary value, hence ought to be discarded. Also, it is found that the Learned Commissioner himself observed that the entire FOB value declared by the appellant has been received and necessary BRC was filed with the Customs. In these circumstances, reducing the DEPB benefit on the basis of PMV, which could not be established by way of cross-examination of the cloth merchants namely, M/s. Mangalam Textiles and M/s. Teratex and confirming consequential action on the basis of said market inquiry, in our opinion, cannot be sustained. Appeal allowed - decided in favor of appellant.
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