https://www.taxtmi.com/caselaws?id=234645 Refusal of cross-examination did not violate natural justice where the appellants' own statements, the request for re-export, and the scientific report identifying the goods as R-22 by GC-MS otherwise established the material facts. Import of R-22 refrigerant gas, a restricted ozone-depleting substance, by a trader who was not an actual user and had no requisite licence justified confiscation, redemption fine, and penalty. The record also supported misdeclaration of the goods. The adjudication sustaining confiscation with re-export on redemption fine and penalties was maintained, and the appeals failed. en-us Wed, 08 May 2013 00:00:00 +0530 Tue, 31 Dec 2013 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234645 Refusal of cross-examination did not violate natural justice where the appellants' own statements, the request for re-export, and the scientific report identifying the goods as R-22 by GC-MS otherwise established the material facts. Import of R-22 refrigerant gas, a restricted ozone-depleting substance, by a trader who was not an actual user and had no requisite licence justified confiscation, redemption fine, and penalty. The record also supported misdeclaration of the goods. The adjudication sustaining confiscation with re-export on redemption fine and penalties was maintained, and the appeals failed. Case-Laws Customs Wed, 08 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234645