2015 (9) TMI 869

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.... : Mr. P.K. Das; After hearing both the sides and on perusal of the records, we find that the appellants unit is situated in Kandla Special Economic Zone, Gandhidham. The appellant imported Sarees and Dupattas. It has been alleged that they overvalued the materials for extra benefit. A show cause notice was issued proposing confiscation of the goods and to impose penalty. The adjudicating author....

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.... the goods and therefore, no cross-examination is required. 3. The Hon'ble Delhi High Court in the case of Vasudev Garg vs. Commissioner of Customs - 2013 (294) ELT 353 (Del.) held that the statement against the assessees cannot be used without giving them opportunity of cross-examination of the deponent. In our considered view, the appellant should be given opportunity of cross-examination o....