2024 (6) TMI 141

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.... pointed out that the appellant was power of attorney holder of M/s. Awim Exim Company, which is a unit situated in Kandla special economic zone, and was managing day to day activities of the companies. The company was engaged in manufacture of made-ups, readymade garments etc. The company was granted letter of permission by development Commissioner for manufacture of made-ups and readymade garments and trading activities of items. 2.1 The company M/s. Awim Exim Company (AEC) filed documents for import of maxis, sarees and scarves into containers from to Kandla SEZ without payment of Customs duty in terms of the LOP issued by Development Commissioner Gandhidham. On examination of goods in Kandla SEZ, it was found that the maxis imported ....

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....above the show cause notice was issued and the appellant were called upon to show cause as to why penalty under Section 112 of Customs Act should not be imposed. By addendum dated 08.08.2015 additional reliance was placed on the inquiry conducted by consulted general of India in Dubai to the effects that the goods in issue had been exported by M/s. Al Sambook Dubai by declaring the value as Dhm 68,750/- equal into Rs. 8,59,375/- . 2.3 The appellants sought cross examination of the experts who had given opined on the value of the imported goods. Thereafter, during the personal hearing also they sought cross examination of the experts / panchas and also sought copy of the document of Dubai Customs authorities for valuation of imported good....

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.... panchas witnesses and experts and the appellant had specially sought cross examination before the personal hearing. 3. Learned AR relied on the impugned order. 4. We have considered rival submissions, we find that in the instant case the matter had earlier come to tribunal while remanding had directed as follows: "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 assesses 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 of the exporters and Panchas and documents should be provided in the interest of just....