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M/s. Awin Exim Company Versus Commissioner of Customs, Kandla

2015 (9) TMI 869 - CESTAT AHMEDABAD

Overvaluation of goods - confiscation of the goods - Denial of request of cross examination - Held that:- statement against the assessees cannot be used without giving them opportunity of cross-examination of the deponent. In our considered view, the .....

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atter remanded back - Decided in favour of assessee. - Appeal No. : C/158,159/2007 - ORDER No. A/10814-10815/2015 - Dated:- 16-6-2015 - Mr. P.K. Das and Mr. P.M. Saleem, JJ. For The Appellant : Shri Hardik Modh, Advocate For The Respondent : Shri Alo .....

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tas. It has been alleged that they overvalued the materials for extra benefit. A show cause notice was issued proposing confiscation of the goods and to impose penalty. The adjudicating authority confiscated the goods and imposed redemption fine and .....

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General of India and other export documents to defend the case and to file reply. The learned Advocate submits that the adjudicating authority had not given any finding on denial of the cross-examination and providing the documents. 2. On the other .....

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