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2023 (4) TMI 1034 - CESTAT NEW DELHIFraudulent availment of benefit of Duty Drawback - export of sub-standard readymade garments (RMG) at highly overvalued price - basis to arrive at the conclusion of overvaluation exists or not - relied upon documents not provided to appellant - opportunity of cross-examination also not provided - violation of principles of natural justice - value determined only on visual examination - levy of penalty u/s 114 and 114AA of the Customs Act, 1962. HELD THAT:- In fact from the Order-in-Original it appears that the appellant had not appeared during the personal hearing on 23.05.2018 and on 19.06.2018 also requested for next date of hearing, whereby he was granted another opportunity of personal hearing on 18.07.2018 but even on that date none appeared on behalf of the appellant. It also appears from the record that the appellant had not submitted any reply to the show cause notice. However, learned Authorised Representative and also the Counsel for the appellant agreed that the matter could be remanded back to the adjudicating authority for denovo proceedings, so that the appellant gets an opportunity to cross-examine Sh. Rohit Gupta, and also submit the documents as called for by the Department. The present appeal is allowed by way of remand to the adjudicating authority to decide the issue afresh by granting an opportunity to both sides to submit the documents and cross-examine Mr. Rohit Gupta.
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