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of <h1>Tribunal Overturns Order Due to Denial of Cross-Examination; Case Remanded for Fair Hearing with Full Rights Restored.</h1> <h3>MR SUBHASH CHOUDHARY Versus PRINCIPAL COMMISSIONER, CGST, CUSTOMS & CENTRAL EXCISE-KANDLA</h3> MR SUBHASH CHOUDHARY Versus PRINCIPAL COMMISSIONER, CGST, CUSTOMS & CENTRAL EXCISE-KANDLA - TMI Issues involved: Appeal against imposition of penalty under Section 112(a) of Customs Act, 1962 without opportunity for cross-examination.Summary:The appeal was filed against the penalty imposed under Section 112(a) of the Customs Act, 1962. The appellant was the power of attorney holder of a company engaged in manufacturing and trading activities. The goods imported were found to be substandard, leading to a penalty imposition. The appellant sought cross-examination of experts and documents from Dubai Customs, which was not granted initially. The tribunal set aside the order and remanded the matter for fresh adjudication with directions to allow cross-examination. Despite multiple opportunities for personal hearing, the appellant was not granted the chance for cross-examination as ordered by the tribunal. The impugned order was set aside for not following the principles of natural justice, and the matter was remanded for fresh adjudication.In the absence of the opportunity for cross-examination as directed by the tribunal, the impugned order was set aside, and the matter was remanded for fresh adjudication to ensure compliance with the principles of natural justice.
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