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2018 (11) TMI 856 - AT - CustomsPrinciples of natural justice - opportunity of cross-examine not provided - Imposition of penalty on freight forwarding agency, customs house agent and its proprietors - Ineligible availment of higher drawback - mis-declaration of quantity, description and value - Held that:- When the entire case is based on the statement of those employees, the veracity of which was not tested by permitting the appellants to cross examine them, the same cannot be considered as a complete piece of evidence on which reliance can be placed. Such an order passed by the original adjudicating authority and the Commissioner (Appeals) are in gross violation of principles of natural justice and therefore it is a fit case which is required to be remanded back for re-adjudication. Section 128A(3) empowers the Commissioner (Appeals) to make such further enquiry as may be necessary to pass such order as he may think proper - the Commissioner (Appeals) can exercise power vested with adjudicating authority in accepting evidence and making further enquiry as he deems proper after providing opportunity to the appellant to cross examine the witnesses. Appeal allowed by way of remand.
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