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2019 (3) TMI 53 - AT - CustomsDutiability - alleged concealment in imports of the past - Absolute confiscation - lack of application of mind and lack of objectivity - Held that:- The limitations in the procedure prescribed for examination of goods, and the failure on the part of the appellant to furnish details of post importation transaction, was held by the adjudicating authority to be sufficient to establish the case, notwithstanding reference to the actions of the proper officers in assessing and releasing of goods. In the absence of acceptable reason for release, despite mis-declaration, for home consumption their contention that attestation could well establish the consequence claimed by the appellants, the criticality of cross examination is evident. Even if it were not so, it was incumbent upon the adjudicating authority to dispose off the request for cross-examination. Evaluation of the resultant evidence may well have provided stronger grounds than the impugned order contains. The course of justice will be best served by setting aside the impugned order, save that portion pertaining to absolute confiscation of the goods, and remanding the matter back to the original authority for a fresh decision after dealing with the request of the appellants for cross-examination of the assessing officers of the impugned consignments and other evidence presented by the appellants, if any - appeal disposed off.
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