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2018 (3) TMI 1255 - AT - CustomsRestoration of appeal - principles of natural justice - non-availability of RUD as well as nonavailability of contents of test reports - Held that: - it has been categorically recorded in the impugned order that the proprietor of the importer were shown the test reports which found the goods not as declared by the appellant - The first time the appellant raised the non-availability of certain documents and violation of principles of natural justice is only in March 2010 when they filed the reply to the show cause notice. The claim that the statements given by the proprietor in 2008 were not voluntary is not acceptable as such claim is made in 2010. There is no violation of principles of natural justice - appeal dismissed - decided against appellant.
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