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of <h1>Tribunal emphasizes procedural fairness in customs violation appeals, remands for thorough evidence examination.</h1> The Tribunal allowed both appeals by way of remand, emphasizing procedural fairness and the need for a thorough examination of evidence in cases involving ... 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 appellant should be given opportunity of cross-examination of the exporters and Panchas and documents should be provided in the interest of justice, otherwise, the adjudicating authority should give reasons thereof. - Impugned order is set aside - Matter remanded back - Decided in favour of assessee. Issues:1. Alleged overvaluation of imported goods in a Special Economic Zone.2. Request for cross-examination of exporters and Panchas.3. Provision of essential documents for defense.4. Adjudicating authority's failure to address denial of cross-examination and document provision.Analysis:Issue 1: Alleged overvaluation of imported goodsThe appellant's unit in a Special Economic Zone imported Sarees and Dupattas, facing allegations of overvaluing the materials for undue benefits. A show cause notice proposed confiscation of goods and penalties. The adjudicating authority upheld the confiscation and imposed fines, based on the admission of overvaluation by the Power of Attorney holder of the appellant Company.Issue 2: Request for cross-examinationThe appellant sought permission for cross-examining the exporters and Panchas to substantiate their defense. The absence of findings by the adjudicating authority on the denial of cross-examination raises procedural fairness concerns. The Tribunal emphasized the importance of providing an opportunity for cross-examination, citing the decision of the Hon'ble Delhi High Court in Vasudev Garg vs. Commissioner of Customs.Issue 3: Provision of essential documentsAdditionally, the appellant requested copies of crucial documents, including letters to Dubai Customs and other export documents, to strengthen their case and formulate a proper reply. The failure to provide these documents further hindered the appellant's ability to present a robust defense.Issue 4: Adjudicating authority's oversightThe Tribunal, after considering the arguments from both sides, set aside the impugned order and remanded the matter to the adjudicating authority. Emphasizing adherence to principles of natural justice, the Tribunal directed the authority to reevaluate the case, ensuring proper opportunities for hearing and addressing the requests for cross-examination and document provision.In conclusion, the Tribunal allowed both appeals by way of remand, highlighting the significance of procedural fairness and the need for thorough examination of evidence in cases involving alleged customs violations.
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