TMI Blog2020 (9) TMI 855X X X X Extracts X X X X X X X X Extracts X X X X ..... not a mere empty formality but a part of an assessee s right to put forth a proper defence. The reasoning given by the Department for denying the cross-examination to the appellant, that they failed to appear on the appointed date is not acceptable in as much as the Appellant had made the request for providing cross-examination at the adjudication stage. Hon ble Gujarat High Court in Manek Chemicals Pvt. Ltd. v. Union of India [ 2015 (12) TMI 1267 - GUJARAT HIGH COURT ] has held that cross-examination is an integral part of the Principles of Natural Justice. Therefore, by denying an opportunity of cross-examination to the Appellant, the Adjudicating Authority has acted in violation of the Principles of Natural Justice. The matter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5.11.2012, whereby he confirmed differential customs duty, interest and penalty as proposed in the Show Cause Notice. On appeal, the Commissioner (Appeals) rejected the appeal of the Appellant. Hence, the present appeal before this Tribunal. 2. Heard both sides and perused the appeal records. 3. I find that it is the case of the Department that the declared value of the consignment in question was much lower than the contemporaneous imports. On the basis of the statement of the CHA, the Department concluded that the Appellant was hand-in-glove with the importer and had intentionally undervalued the goods to evade duty. Accordingly, a penalty of ₹ 1,00,000/- has been imposed on the Appellant under Sections 112(a), 112(b) and 114A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not a mere empty formality but a part of an assessee s right to put forth a proper defence. The reasoning given by the Department for denying the cross-examination to the appellant, that they failed to appear on the appointed date is not acceptable in as much as the Appellant had made the request for providing cross-examination at the adjudication stage. I find that the Hon ble Gujarat High Court in Manek Chemicals Pvt. Ltd. v. Union of India [2016 (334) ELT 302 (Guj.)] has held that cross-examination is an integral part of the Principles of Natural Justice. Therefore, by denying an opportunity of cross-examination to the Appellant, the Adjudicating Authority has acted in violation of the Principles of Natural Justice. 6. In view o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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