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2019 (3) TMI 1148 - AT - CustomsPrinciples of natural justice - case of appellant is that the impugned order is flawed in not having taken their submissions into consideration while adjudicating the notice - Held that:- The proceedings were initiated against the goods even before bills of entry were filed, i.e. before an importer could be identified with the import, and that role of the present appellant were established through various evidences. Considering the criticality of these evidences, and the lack of credibility arising from the untested status of those, the Tribunal had, on the last occasion, remanded the matter to ensure such compliance on the specific plea of the appellant. It is not open to the appellant to plead for a relief that was granted and, upon failure to avail of that relief, to claim a different ground for assailing the first order now. The original order has ceased to exist insofar as the appellant is concerned and the substituted order did not have to proceed in merit in view of the failure of the appellant to participate in the proceedings as directed in the remand order of the Tribunal to subject the evidence to test. By failure to participate in the cross-examination, there is an implicit admission of the relevancy of these statements. There is no case in favor of appellant - appeal dismissed - decided in favor of appellant.
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