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2017 (4) TMI 732 - AT - CustomsPrinciples of natural justice - Valuation - DEPB Credit - The Department alleges that the exports were overvalued with a view to obtain DEPB credit fraudulently, there were no importers for the goods exported, the value of the goods was outsourced into the firm's bank accounts through one KRK International and some other sources - Held that: - it was incumbent for the adjudicating authority to have dealt with each and every contention of the appellants and indicate his findings thereon. This has not been done - adjudicating authority has ignored the request of the appellants for examination of certain persons He has not even discussed the said request in the impugned order. The impugned order has not gone into all aspects of the dispute concerned and also suffers from denial of natural justice to the appellant herein. In the event, the matter is remanded back to the adjudicating authority for de novo adjudication - appeal allowed by way of remand.
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