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2018 (6) TMI 821 - AT - CustomsPrinciples of Natural Justice - non-grant of personal hearing - case of appellant is that the impugned order has been passed without giving them a copy of the test report of the samples drawn from the imported goods and without granting them cross examination - Held that:- A perusal of the show cause notice shows that no reliance has been placed on the test report. While it is mentioned that samples were drawn, but there is no mention of any testing done and test report obtained - The case of the appellant is that the test report has not been supplied to them. However, when test report not a relied upon document if supplied or not supplied becomes immaterial. Revenue has not relied on the test report for establishing its case. Also, sufficient evidence has been produced by Revenue to establish that the goods were indeed misdeclared by the appellant with intention to evade customs duty. The appellant is liable to pay duty, interest and also liable for imposition of penalty - appeal dismissed - decided against appellant.
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