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2008 (9) TMI 363 - AT - CustomsMis-declaration - Violation of principle of natural justice mis-declaration detected later on and found that goods imported were not eligible for exemption under Customs notification no. 21/2002 - benefit was available to non-alloy steel wire rod classifiable under CTH 7213 99 90 of the Customs Tariff Schedule. Later on, the appellants imported two more consignments of identical goods and claimed the same benefit since no SCN issued in respect of earlier consignments was issued, there is violation of principle of natural justice moreover, no personal hearing was allowed in respect of later two consignments as requested by appellants while waiving SCN - As the impugned proceedings of confiscation and penalty have been found to be, ex facie, illegal the appellants are entitled to refund of the amount illegally collected from them. Case remanded
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