Home Case Index All Cases Customs Customs + AT Customs - 2017 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (2) TMI 708 - AT - CustomsClassification of imported goods - Brass Honey Scrap - Held that: - in view of the divergent reports of different Chartered Engineers, the position with regard to classification of impugned goods was not free from doubt. Thus, in such a case, the Department should have extended the benefit of favorable report submitted earlier to support the classification declared by the appellant. The appellant had specifically requested the Id. Commissioner (Appeals) for cross examination of Shri M.N. Mathur, but the request was turned down on the ground that cross examination cannot be claimed as a matter of right under Section 124 of the Customs Act, 1962. Since, the appellant has been denied with its rights to cross-examine the expert, his report cannot be relied on for assessment of the Bill of Entry, which is contrary to the claim of the appellant. Appeal allowed - decided in favor of appellant.
|