Home Case Index All Cases Customs Customs + AT Customs - 2019 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (12) TMI 785 - CESTAT MUMBAIPrinciples of Natural Justice - Valuation of imported goods - MDF with Veneer Face - rejection of declared value - Rule 10A of the Customs Valuation Rules, 1988 - case of appellant is that the order has been passed in gross violation of natural justice as they were not heard before the order was passed in the matter - HELD THAT:- Undisputedly in the present cases the charges of mis-declaration of value and quantity in the present cases has been made on the basis of e-mail correspondences between the foreign supplier and another importer M/s SGS Corporation. On the basis of the e-mail correspondences and statements recorded during the course of investigation charges of under valuation and misdeclaration of quantity made against the present appellants. Such cases were the evidences that are being relied upon need to be established in the adjudication proceedings in terms of Section 138B and 138C of the Customs Act, 1962. In such case where the evidences relied upon by the revenue are not direct but have been recovered during the investigations against some party, in present case M/s SGS Sales Corporation, the relevance of personal hearing in the adjudication proceedings increase many fold. Since the order has been passed without hearing the appellants in the facts and circumstances of these cases we are constrained to observe that orders have been passed in violation of principles of natural justice. Appeals are allowed by way of remand to the adjudicating authority to afford an opportunity of personal hearing to the appellants.
|