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2018 (10) TMI 171 - AT - CustomsRe-classification of goods - goods declared as ‘rough marbles’ reclassifiable as rough lime stone blocks - revaluation - denial of cross-examination - principles of natural justice - Held that:- It is seen that appellant had sought cross-examination of the author of the report of the Geological Survey of India which was denied. Compounding the denial, the adjudicating authority, instead of either accepting or rejecting the said request, placed reliance on the record of cross-examination incorporated in the erstwhile order dated 15th March 2002. Furthermore, it is seen that the adjudicating authority has also placed reliance on the analysis in the erstwhile order which was endorsed, without any independent evaluation thereof, in the impugned orders to determine the market price for the computation of redemption fine. These two aspects in the impugned order are contrary to the principles of natural justice and are also in total disregard of the remand order of the Tribunal which directed a fresh decision. A decision is not merely the operative part of the order but should include findings of the adjudicating authority. It was improper on the part of the adjudicating authority to rely upon an order which has been set aside and, therefore, non-existent. Matter remanded back to the adjudicating authority for a fresh decision to be based on independent findings and with strict compliance to the order passed on the earlier occasion by the Tribunal - appeal allowed by way of remand.
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