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2016 (12) TMI 74 - AT - CustomsValuation of imported, old and used cranes - confiscation due to mis-declaration of value and consequent penalties - cross-examination - principles of natural justice - Held that: - the adjudicating authority was in error and more so after the law which is settled by the Hon’ble Apex Court in the case of Andaman Timber Industries vs. CCE Kolkata II [2015 (10) TMI 442 - SUPREME COURT]. The Apex Court in the said judgement has categorically held that principles of natural justice are violated if cross-examination of the witnesses are denied and would make the order nullity. In our view, the law as has been settled by the Apex Court needs to be followed by adjudicating authority. We also note that the adjudicating authority has erred in redetermining the value of the old and used cranes by not applying the CBEC Circular in its entirety. In view of this we find that it is better the adjudicating authority reconsider the issue, appreciate the factual matrix and comes to a conclusion after allowing the cross-examination as sought for by appellants. Since the matters are old, we direct adjudicating authority to dispose of the issue preferably within a period of six months from the date of receipt of the certified copy of this order. Needless to state that adjudicating authority will follow the principles of natural justice before arriving at any conclusion - appeal allowed by way of remand.
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