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TMI Blog2018 (6) TMI 821X X X X Extracts X X X X X X X X Extracts X X X X ..... .2005 for grant of personal hearing and for observing principles of natural justice as the earlier order was passed without grant of personal hearing and without any written representation from the appellant. 2.1 It has been argued in the written submission that the impugned order has been passed without giving them a copy of the test report of the samples drawn from the imported goods and without granting them cross examination. It has been argued that on numerous occasions (six times from 27.9.2005 to 16.8.2007), the appellant represented to the adjudicating authority for test report, relied upon documents and cross examination. However, the same was not granted. 3. The case of the Revenue is that the appellant sought clearance of 50 MT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... justment in the difference. Shri Ashwini Kumar Mishra was arrested and released on furnishing surety of Rs. 3,000/- and to furnish bail till 11.7.1997. Further statement of Shri Ashwini Mishra was also recorded on 4.7.1997 and 28.7.1997. Shri Mishra filed a retraction affidavit on 5.7.1997 wherein he denied the statements dated 26.6.1997 and 4.7.1997 on the grounds that the same were recorded forcibly. He also denied any payment through illegal channels in India or out of India in any currency. The said retraction was rebutted by Revenue as an afterthought as the statements were recorded in his own handwriting and were voluntary. Shri Ashwini Mishra vide letter dated 30.7.1997 addressed to Commissioner of Customs, withdrew his earlier lette ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ober 1995 and US$ 10,000/- in May 1997. The demand was confirmed by the Commissioner and penalty was imposed. When the matter was agitated in Tribunal, the said order was set aside and the matter was remanded on the ground of failure of natural justice inasmuch as the relied upon documents were not given. 4. In remand proceedings, the matter was adjudicated. The relied upon documents were given on 27.11.2005. Non relied upon documents were not given. Similarly, test report and surveyor report were not given. Request to conduct test/inspection by the appellant was also not granted. 5. It has been argued by the appellant that the direction of the Tribunal has not been followed as the test reports were not given and cross examination was not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s were not cleared on account of market conditions. The case of the appellant is that the test report has not been supplied to them. However, when test report not a relied upon document if supplied or not supplied becomes immaterial. Revenue has not relied on the test report for establishing its case. 8. The documents recovered from Bombay Mercantile Bank show that the goods originally consigned were secondary/defective CRGO (silicon) steel sheets at US$ 715/MT CIF. The same goods were diverted to the importer. From the importer's premises, correspondence was obtained wherein the appellant had asked the foreign supplier to amend the description in the Bill of Lading and other documents to secondary/defective CRCA sheets at US$ 275/MT. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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