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    <title>2009 (1) TMI 581 - CESTAT, CHENNAI</title>
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    <description>The Tribunal found a violation of natural justice in the adjudication process involving the import of contraband used lead batteries misdeclared as Light Melting Scrap. The impugned order imposing penalties under the Customs Act was set aside, and the matter was remanded to the Commissioner for fresh adjudication. The Commissioner was directed to ensure compliance with principles of natural justice, allowing the appellants an effective hearing and the opportunity to cross-examine witnesses as per the show cause notice. The appeals were allowed by way of remand, and stay applications were disposed of.</description>
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      <link>https://www.taxtmi.com/caselaws?id=125035</link>
      <description>The Tribunal found a violation of natural justice in the adjudication process involving the import of contraband used lead batteries misdeclared as Light Melting Scrap. The impugned order imposing penalties under the Customs Act was set aside, and the matter was remanded to the Commissioner for fresh adjudication. The Commissioner was directed to ensure compliance with principles of natural justice, allowing the appellants an effective hearing and the opportunity to cross-examine witnesses as per the show cause notice. The appeals were allowed by way of remand, and stay applications were disposed of.</description>
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      <pubDate>Thu, 22 Jan 2009 00:00:00 +0530</pubDate>
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