9911796707
TMI Blog2011 (6) TMI 533X X X X Extracts X X X X X X X X Extracts X X X X ..... tries, which is a proprietorship firm. That firm imported Citric Acid Monohydrate from China by mis-declaring the country of origin as Korea. If such goods were imported from China, anti-dumping duty was applicable. So the Revenue has made out a case against the importer for evasion of customs duty. 2. The appellant in this case is the person, who introduced the said importer to the CHA who hand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l is that he was never served a show-cause notice and the relied upon documents. He also has a case that the department agreed that the actual importer was in existence as per the finding recorded in para 34.1 of the impugned order. Further, it is contended that the finding given in para 38.3 is as follows: - "Thus it appears that the said Shri Sangit Aggarwal had misused the I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shows that he is the actual person behind the impugned import. 6. Considered the arguments on both sides. 7. This is a case where principles of natural justice has been violated inasmuch as show-cause notice and relied upon documents have not been served on the noticee. On receipt of a letter intimating opportunity for personal hearing, the appellant requested through his Advocate for supply o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice and relied upon documents, cannot be sustained. Therefore, I find that there is no reason to keep this case pending in the Tribunal and I find it appropriate to dispose of both, stay petition and the appeal, at this stage. 8. Thus, considering the Order-in-Original is issued without complying with natural justice, I waive the requirement of pre-deposit and take up the appeal itself for he ..... X X X X Extracts X X X X X X X X Extracts X X X X
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