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2016 (12) TMI 766 - AT - Customs100% EOU - confiscation of goods - import of yarn - Held that: - the entire case of duty demand and confiscation of the goods was made out on the basis of statements of various persons. Therefore in our view looking to the nature of the case the cross examination as was requested by the appellant ought to have been granted to the appellant in the interest of justice. Moreover, we observed that the submission made by the appellant that the imported goods though seized but after provisional release claimed to have been used by the appellant in their EOU unit for the manufacture of final product and the said final product was exported. The claim of the appellant is that since the final product has been exported, the export obligation required for EOU has been fulfilled therefore no duty demand can be confirmed. However the Commissioner has not given any findings on this issue. For this reason also the principles of natural justice was violated. In these circumstances, we are of the considered view that matter needs to be re-considered by the Adjudicating authority - appeal allowed by way of remand.
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