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of <h1>Appellate Tribunal overturns penalties for limestone import, citing lack of fair opportunity for cross-examination.</h1> <h3>SUNDEEP INTERNATIONAL Versus COMMISSIONER OF CUSTOMS, MUMBAI</h3> SUNDEEP INTERNATIONAL Versus COMMISSIONER OF CUSTOMS, MUMBAI - 2001 (135) E.L.T. 622 (Tri. - Mumbai) The Appellate Tribunal CEGAT, Mumbai allowed three appeals by appellants against penalties for importing limestone instead of marble. The Commissioner's reliance on Geological Survey of India's report without allowing re-testing or cross-examination was deemed insufficient. The appellants were denied a fair opportunity to defend their case, so the Commissioner's order was set aside, and appeals were allowed for cross-examination of testing officers.
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