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2009 (5) TMI 792 - AT - CustomsConfiscation - Misdeclaration of goods - Held that: - the Commissioner is right in holding the goods covered by bill of entry 340 as pipes falling under 7304.39. The denial of the benefit of exemption notification No. 16/2000 dated 1-3-2000 for the goods covered by the above bill of entry is also legal and proper. It has to be accepted. With regard to other goods covered by bills of entry No. 79 and 177 they had already been cleared by the Customs. The main allegation is that the said goods ought to have been unloaded only at the final destination in the A. P. and the evidence shows that they had been unloaded at Bangalore - Held that: - the Adjudicating Authority has not allowed the cross-examination of the drivers and the surveyor. In our view, this is violation of principles of natural justice. Sufficient opportunity has not been given to the appellant for defending their case - We also take note of the appellants contention that the trucks with the containers could not pass through the narrow roads and consequently, they were compelled to unload the goods at Bangalore and carry them to the factory in other lorries. There is also no evidence of the appellant having received the melting scrap from other sources. In view of this lacuna in investigation, we have to give the benefit of doubt to the appellants. Appeal allowed in part.
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