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2022 (4) TMI 83 - AT - CustomsValuation of goods - undervaluation - levy of penalty - denial of cross examination of the persons whose statements have been relied upon - violation of principles of natural justice - non-application of mind - Section 138(B) of the Customs Act, 1962 - HELD THAT:- The finding portion of the adjudication order is verbatim to the allegation made in the show-cause notice and there is no clearcut finding given by the adjudicating authority with regard to the defence taken by the appellant during the course of adjudication. Moreover, cross examination of the persons whose statements were relied upon by the adjudicating authority in adjudication order as well as while issuing the show-cause notice have not been granted. There is violation of principles of natural justice and the impugned order needs to be set aside - matter remanded back to the adjudicating authority for de-novo adjudication after granting cross-examination of the persons whose statements have been relied upon for issuance of the show-cause notice - appeal allowed by way of remand.
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