2022 (8) TMI 768

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.... Customs-Bangalore) and Order-In -Appeal (Arising out of OIA-BLR-CUSTM-000-APP-45-47-2018 dated 17.01.18 passed by Commissioner of Customs-Bangalore passed by Commissioner of Customs, Bengaluru whereby they enhanced the value of the imported goods and consequently confirmed the differential duty demand amounting to Rs. 3,54,64,587/- and also imposed penalty, redemption fine and demanded interest. For confirmation of demand the learned Commissioner has relied upon various evidences and statements of various persons. Being aggrieved by the Order-In-Original / Order-In -Appeal the appellants filed the appeals before this Tribunal. 2. Shri Krishna Pratap Singh, Learned Chartered Accountant appearing on behalf of the appellant made detailed s....

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....(S.C.) (d) Gyanchand Sant Lal Jain v. Union of India 2001 (136) ELT 9 (Bombay High Court) (e) Kellogg India Pvt. Ltd. & Madhukar Patil v. UOI 2006 (193) ELT 385 (Bombay High Court) (f) Ripen Kumar v. Deptt. of Customs 2003 (160) ELT 60 (Delhi High Court) (g) New Decent Footwear Industries v. UOI 2002 (150) E.LT 71 (Delhi High Court) However, the lower authorities have not considered the request of the appellant for cross-examination. We find that though the lower authorities have relied upon ample evidences for deciding the case but the request of cross-examination of also ought to have been considered as mandated under section 138 B which is reproduced below:- "138B. Relevancy of statements u....