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Kaka Enterprises Versus C.C. (Preventive) , Amritsar

2016 (1) TMI 147 - CESTAT NEW DELHI

Import of restricted goods - Imposition of redemption fine and penalty - Held that:- Appellant had voluntarily chosen to forgo the requirement of issuance of show cause notice and therefore the contention that the order has been issued in violation of principle of natural justice, is not sustainable. The principle of natural justice merely require that nobody shall be condemned unheard. But there is no restriction on the person voluntarily forgoing its right for a show cause notice or personal h .....

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he levels of primary adjudicating authority as well as first appellate authority, it is not open for it to contest the same at the level of the Tribunal as has been held by CESTAT in the case of Vikas Spinners vs. C.C., Lucknow [2000 (11) TMI 196 - CEGAT, COURT NO. IV, NEW DELHI]. - Decided against assessee. - Customs Appeal No.220 of 2010 - Final Order No.52523/2015 - Dated:- 5-8-2015 - Mr. R.K. Singh, Technical Member And Ms. Sulekha Beevi C.S., Judicial Member For the Respondent : Present Shr .....

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declared was also found to be unacceptable and therefore value was determined on the basis of Chartered Engineer certificate obtained locally. The Commissioner (Appeals) has clearly observed that the appellant did not contest the fact that the goods were restricted and also did not contest the valuation of the impugned goods. 3. In the appeal before CESTAT, the appellant has contended that (i) the Order in appeal was passed in violation of principle of natural justice (ii) the value declared wa .....

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e the case on merits. 5. In this case , we find that the appellant had voluntarily chosen to forgo the requirement of issuance of show cause notice and therefore the contention that the order has been issued in violation of principle of natural justice, is not sustainable. The principle of natural justice merely require that nobody shall be condemned unheard. But there is no restriction on the person voluntarily forgoing its right for a show cause notice or personal hearing. There is no dispute .....

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ating authority as well as first appellate authority, it is not open for it to contest the same at the level of the Tribunal as has been held by CESTAT in the case of Vikas Spinners vs. C.C., Lucknow 2001 (128) ELT 143 (Tri-Del.). Para 7 of the said judgment is reproduced below being directly relevant to the present case: 7. In our view in the present appeal, the question of loading of the value of the goods cannot at all be legally agitated by the appellants. Admittedly, the price of the import .....

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