2006 (2) TMI 334

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....from OIA No. 264/2003-Cus., dated 17-6-2003 by which the OIO No. 3/2001, dated 31-3-2001 has been confirmed. The appellant had furnished bank guarantee of Rs. 3 lakhs. Rs. 50,000/- was the fine imposed in respect of the vehicle which had been seized. Therefore, the assessee claimed the refund of Rs. 2.5 lakhs. The Deputy Commissioner sanctioned refund of only Rs. 1.25 lakhs. Hence, the assessee was aggrieved with the order and filed an appeal before the Commissioner (Appeals) claiming that the refund required to be given was Rs. 2.5 lakhs. However, the Commissioner (Appeals) also did not agree with the assessees' contention. It is submitted that there is a clear violation of Principles of Natural Justice. It is stated that no hearing was gi....

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....aded in the premises. The officers also noticed one Maruti Omni Van bearing registration No. KA 01 N 596 containing four bales which were also unloaded in the godown. On examination, it was found that the bales were of foreign origin i.e. of Chinese make as indicated on the bags. The statement of Shri Radhe Shyam, the appellant was also recorded. The representative samples were drawn and sent to CSTRI, Bangalore for testing and opinion. The appellants' prayer for cross-examining the Analyst of CSTRI has not been provided and hence, it is the contention of the appellant that relying on the sole evidence of the Analyst of CSTRI, it is not proper to hold that the item to be of foreign origin i.e. of China, and it amounts to clear violation of ....

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....yst who opined that the samples were of foreign origin. 7. On a careful consideration, we notice from the test results dated 20-1-2000 issued by the CSTRI that it merely states that the test results indicated the sample of "foreign origin". The test results does not mention from which country, it has been imported neither it gives the characteristics of the item to be identified of belonging to any foreign country. In this circumstance, the prayer for cross-examining the analyst who conducted the test was required to have been granted. Non calling the Analyst for cross-examination is a clear violation of Principles of Natural Justice. We have no option but to set aside the impugned order and remand the matter to the original authori....