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2009 (8) TMI 1001

..... Although the Commissioner has recorded the request of the applicants for cross-objection yet he has neither confirmed nor rejected nor given any finding for the refusal of the cross-examination of the witnesses/persons - The Commissioner has failed to carry out his quasi-judicial duties by not considering the request of cross-examination made by the applicants for which they had given reasons and justifications. - Matter remanded back to the Commissioner for fresh adjudication after allowing the applicants to inspect the documents and supplying them the copies of all the documents relied upon by the DRI and considering the applicants’ request for cross-examination of the signatories - appeal allowed by way of remand. - C/280, 281, 283, .....

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..... to the Commissioner of Customs (Imports) as to why - (a) the excess goods valued at Rs. 79 lakhs should not be included in the Bills of Entiy filed in this behalf and assessed to duty on merits; (b) the value of toolings and fixtures imported on free of charge basis i.e. Rs. 18,19,500/- should not be included in value of imported goods; (c) the goods imported vide Bills of Entry No. 13053 and 13056 both dated 29-8-97 including the excess/undeclared goods and toolings and fixtures imported on free of charge basis should not be held liable to confiscation under Section 111(d), (l) and (m) of the Customs Act, 1962; and (d) penalties on M/s. Videocon VCR Ltd., Shri V.N. Dhoot, Shri V.R. Sambhus and Shri P.S. Parab should not be imposed, under .....

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..... s-examination of the persons, whose statements were relied upon by the Department with the justification for cross-examining such persons. It is the contention of the applicants that though the cross-examination was requested with reasons and justifications, the Commissioner proceeded to pass the impugned order without even discussing on the request for cross-examination, though the request to that effect is recorded in the impugned order in Para 24 thereof (page 272 of the Order). 4. The Commissioner adjudicated the matter and passed the order confirming the demand raised in the show cause notice, imposing penalties on the applicants and confiscating the goods and allowing them to be redeemed on payment of redemption fine, although the goo .....

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..... The learned Advocate also argued the case on merits. 6. We find that as the entire case of the DRI is based on the Panel Report of the Experts, various panchnamas and the statements of the persons recorded, it was imperative for the Commissioner to have considered the request of the applicants for the cross-examination of the Experts, Panchas and the concerned persons and he should have given finding in this regard. The Commissioner has failed to carry out his quasi-judicial duties by not considering the request of cross-examination made by the applicants for which they had given reasons and justifications. All allegations set out in the show cause notice have been reproduced verbatim in the impugned order by the Commissioner and he has fa .....

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