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2016 (3) TMI 797 - AT - CustomsUndervaluation of goods - Appellants eschewed cross examination of persons - Demand of Customs duty and imposition of penalty - Held that:- it is not in doubt that as statements of various persons whose cross examination was sought by the appellants were relied upon by the Adjudicating Authority against the appellants not permitting their cross examination obviously caused prejudice to the appellants. The minimum consequence of denial of cross examination in these circumstances is that the statement of the persons whose cross examination was sought but was denied have to be ignored which render the impugned order unsustainable. Furthermore, there is an evidence of exchange of emails for negotiating the price of the impugned goods which were supplied on “as is where is basis” without any warranty. The goods were examined, assessed and cleared by Customs and were no longer available for re-examination. It is trite to say that if the impugned goods were not of prime quality, their value cannot be compared with the value of goods of prime quality. For valuation of non prime quality goods supplied on 'as is where is basis' without warranty, their physical examination is necessary to ascertain their value and there is nothing on record to establish that the impugned goods cleared were of prime quality. Therefore, there is no undervaluation of goods and the impugned order do not sustain. - Decided in favour of appellant
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