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2017 (3) TMI 1431 - AT - CustomsClassification of imported goods - Alloy Steel Melting at pre-shipment stage - The Revenue’s main arguments are that the DGFT authorised agency who issued certificate at pre-shipment stage was not authorised to issue certificate on the status of the goods - natural justice - Held that: - considering the fact of non-allowing cross-examination to the respondents by the original adjudicating authority and because of lack of cross-examination of experts, Commissioner (Appeals) in the impugned order calls these reports as ‘cannot be relied’ and ‘incomplete’ - However, instead of totally discarding the expert reports given by the Revenue in support, it would be appropriate to allow cross-examination to the respondents of the concerned experts, on whose reports Revenue is relying and thereafter decide on the reliability of the said expert reports, which are supporting the case of mis-declaration against the respondent importer. Consequently, we set aside the impugned order-in-appeal and remand the matter to Commissioner (Appeals), who shall allow cross-examination of the concerned experts to the respondent importer - appeal allowed by way of remand.
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