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2016 (11) TMI 813 - AT - CustomsImposition of penalty u/s 114 and 72 and 112 of Customs Act, 1962 - 100% EOU - duty evasion - cross examination of various persons - principles of natural justice - Held that: - Ld. Commissioner has not even dealt this request of the appellant as he neither allowed the cross examination nor even rejected the request. Therefore the Ld. Commissioner has not considered the request for cross examination in the impugned order. Therefore we find that Adjudicating authority has gravely erred inasmuch as has not followed the principle of natural justice irrespective any grave nature of offence natural justice is the foremost principle which is to be complied with in any judicial/quasi judicial proceedings. Therefore the matter needs to be remand for considering request for cross examination and passing a fresh order - appeal disposed off - matter remanded.
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