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2019 (9) TMI 478

..... nquiry Report dated 31.05.2012 (P-2) is possibly forged, however, we do not find it appropriate to decide the issue while exercising writ jurisdiction under Article 226 of the Constitution. Further, the Tribunal consisting of two members (Member Judicial and Member Technical) would be quite competent to deal with all the issues raised by the petitioners for proper adjudication. It is also conceded that at present the Tribunal is available at Chandigarh, therefore, there seems to be no difficulty for the petitioners to approach the Tribunal. The petitioners are relegated to file their appeals before the CESTAT, Chandigarh and if the appeals are filed within one month the date of receipt of certified copy of this Order, the learned Tribunal s .....

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..... ucted a market inquiry and based on the statements of different witnesses as well as Market Inquiry Report dated 31.05.2012 the DRI issued Show Cause Notice dated 25.10.2012 (P-3) whereby the declared value was proposed to be rejected in terms of the Customs Valuation (Determination of Value of Export Goods) Rules 2007. In the show cause notice, the redemption fine in lieu of confiscation and penalty under Section 114 and 114AA of the Customs Act, 1962 was also proposed. The show cause notice P-3 culminated into passing of Order-in-Original dated 09.01.2014 (P-7), whereby Adjudicating Authority imposed fine and penalty upon the petitioners. The Adjudicating Authority during course of adjudication allowed cross examination of witnesses inclu .....

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..... als) has wrongly ignored this aspect of the case. He further prayed that the said Market Inquiry Report be got examined from the CFSL or any Judicial Official to enquire into the authenticity of the said report subject to the petitioners bearing the costs of inquiry as also payment of exemplary costs in case the contentions of the petitioners is found to be incorrect. 7. Mr. Sunish Bindlish, Advocate for the DRI contends that the Market Inquiry Report is not the basis of the impugned Appellate Order and the petitioners have alternative remedy of filing an appeal before the Tribunal/CESTAT, Chandigarh Bench, therefore, the writ petition is not maintainable. 8. On being confronted with the fact that the impugned order dated 07.08.2015 (P-13) .....

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