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2024 (3) TMI 85 - CESTAT AHMEDABADBenefit under the SHIS Scheme (Status Holder Incentive Scheme) - Import of Turning Cradle and Blade Shell Lifting Device - Goods were considered as not falling within the category of "relating to plastic sector" - enhanced declared assessable value - confiscation and demand of customs duty and imposition of penalty - seek to adopt the revised certificate from Government Approved valuer and treat the imported goods as new and un-used - HELD THAT:- We find that in the instant case Shri N J Lalwani, the government approved value has changed his stance and suo-moto revised on the report. In that background, cross-examination of Shri N J Lalwani becomes relevant to find the reasons why the report was changed and what was the fact which resulted in change of stance. The appellants were seeking cross examination of Shri N.J. Lalwani, however prior to cross examination they wanted certain documents. There was a lot of correspondence about the fact if the documents are already supplied or already available with appellants. The appellants were insisting on supply of documents whereas revenue believed all documents are supplied/ available with appellant. we find that Revenue has made all efforts and provided all the documents necessary to the appellant to enable the cross-examination Shri N J Lalwani. in the impugned order, goes item wise and gives evidence that the documents being asked by the appellant are already in their possession and have been given, in some cases at numerous times. We have examined the facts stated in the impugned order. We hold that all necessary documents have been provided to the appellant. In the interest of justice, we give one last opportunity to the appellant to cross-examine Shri N J Lalwani. From the record, it is apparent that there was a deliberate delay on the part of the appellant to cross-examine the Shri N J Lalwani. The reasons why shri N J Lalwani change his strance will be helpful in reaching proper conclusion in this case. In this background, in the interest of justice we set aside the order and remand the matter back to the Commissioner. The commissioner will give two dates for cross-examination of Shri N J Lalwani and the appellant can avail any one of the dates. The Commissioner will follow the principle of natural justice and grant personal hearing to the appellants. Appeal is allowed by way of remand for fresh adjudication with above directions.
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