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2022 (8) TMI 768 - AT - CustomsViolation of principles of natural justice - request of cross-examination of the appellant was not considered by the Adjudicating Authority in terms of Section 138 B of Customs Act, 1962 - Valuation of imported goods - enhancement of value - HELD THAT:- The lower authorities have not considered the request of the appellant for cross-examination. Though the lower authorities have relied upon ample evidences for deciding the case but the request of cross-examination of also ought to have been considered as mandated under section 138 B. From the statutory provision of section 138 B, it is not the option for the Adjudicating Authority to allow or not to allow the cross- examination, if the appellant has requested for cross- examination, it is in the interest of principle of natural justice the Adjudicating Authority is duty bound to conduct the cross-examination of the witnesses - since the lower authorities have relied upon the Panchnama dated 12.09.2017 and under which the various documents were recovered and those documents were used as evidence against the appellant, it is necessary that the cross-examination of Panch witnesses should be allowed. The entire matter needs to be re-considered after allowing the cross- examination of the witnesses as requested by the appellant - Appeal allowed by way of remand.
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