2017 (2) TMI 235

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....Commissioner(A.R.) for the Respondent Order The fact of the case is that M/s. Dalal & Sons, CHA, imported certain electronic goods which were mis-declared as paper label. Accordingly there was mis-declaration of goods as well as consequent undervaluation. In the present appeal both the appellants mediated in introducing importer to the CHA and they have also received the consideration for th....

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....s. Commissioner of C. Ex. Kolkata-II [2015(324) ELT 641(S.C.)] (b) Commissioner of Central Excise, Lucknow Vs. Shyam Traders[2016(333) ELT 389(All)] (c) Natwar Dalmia Vs. Commissioner of (Import), Mumbai[Final Order No. A/93557-93561/16/CB dated 20-10-2016]. 3. Shri. Chatru Singh, Ld. Asstt. Commissioner (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned ord....

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....nation. As regard their statements they have retracted the said statements. Therefore in my considered view it was obligatory on the part of the adjudicating authority to provide the cross examination of the witnesses which is mandatory under Section 138(1)(b). Judgment in case of Andaman Timber Industries (supra) by Hon'ble Supreme Court supports the case of the appellant. As per settled legal po....