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2017 (1) TMI 140 - CESTAT MUMBAIValuation - classification under code 47A and 47B - DEPB scheme - entire case was decided against the appellant only on the basis of the so called market survey conducted by the officers - natural justice - Held that: - In absence of test of the market goods, it cannot be said that the goods are identical, consequently, value declared by the appellant can not be disputed - It is very important to note that the Appellant had sought the cross examination of the officers who conducted the market survey but the adjudicating authority neither considered their request nor even explicitly denied. At this stage, after almost 13 years of the case, no purpose will be served even if we direct the adjudicating authority for cross examination - the department did not discharge the burden of proving the charge of overvaluation of the goods exported by the appellant - appeal allowed - decided in favor of appellant.
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