2002 (10) TMI 205 - AT - Customs

Appeal Dismissed: Commissioner's Decision Upheld, Natural Justice Principles Upheld

DEEP INTERNATIONAL Versus COMMISSIONER OF CUSTOMS, NEW DELHI

The Tribunal dismissed the appeal, upholding the Commissioner's decision. It found no merit in the appellant's claims of a violation of natural justice ... Natural justice - Hearing - Export, Valuation - DEPB benefit Issues: Violation of principles of natural justice in passing the order, failure to provide a copy of the market enquiry report, non-receipt of notice for personal hearing.Analysis:1. Violation of Principles of Natural Justice:The appellant contended that they did not receive any notice for a personal hearing, alleging a violation of natural justice principles. The Commissioner, however, stated that notices were sent for personal hearings on multiple occasions, and the market enquiry report was supplied to the exporter. The Tribunal directed the Departmental Representative to produce the original file to verify the contentions. It was found that the notices were indeed sent, and the market enquiry report was provided to the party. The appellant's repeated claim of not receiving notices was deemed unconvincing, especially as they had received previous correspondence at the same address. The Tribunal concluded that there was no merit in the appellant's argument of a violation of natural justice principles.2. Failure to Provide Market Enquiry Report:The appellant also alleged that the Commissioner did not furnish a copy of the market enquiry report, contrary to the Tribunal's direction. However, the Commissioner stated that the report was indeed supplied to the exporter. The Tribunal verified this claim and found that the report was sent to the party as stated. The appellant's assertion of not receiving the report was considered lacking in credibility, given their history of similar claims in previous proceedings. Consequently, the Commissioner's decision to rely on the market enquiry report for assessing the value of goods was upheld.3. Non-Receipt of Notice for Personal Hearing:The appellant raised concerns about not receiving any notice for personal hearing, which they argued led to a violation of natural justice principles. The Commissioner maintained that notices were sent on multiple dates, but the appellant failed to appear or submit any written responses. The Tribunal examined the evidence presented, including the dispatch register and confirmed that the notices were dispatched as claimed. The appellant's inconsistent claims regarding non-receipt of notices were deemed lacking in credibility. As a result, the Commissioner's dismissal of the appeal based on the appellant's non-participation was upheld.In conclusion, the Tribunal dismissed the appeal, finding no substance in the appellant's arguments regarding the violation of natural justice principles, failure to provide the market enquiry report, and non-receipt of notices for a personal hearing. The Commissioner's decision to rely on the market enquiry report for assessing the goods' value was deemed appropriate, given the appellant's lack of objections during the proceedings.