2025 (6) TMI 1974

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....up for scrutiny during investigation of similar imports upon which appellant-importer deposited Rs.. 20,00,000 towards possible duty liability in December 2010. The investigation culminated in show cause notice of 27th July 2012 and, even as another notice of 17th July 2012 proposing similar recoveries and detriments on 3 nos. 'used cranes' imported against bills of entry no. 779969/16.07.2007, no. 708652/18.07.2007 and no. 780656/18.07.2007 was pending to be adjudicated, the impugned order [order-in-original no. 08/2L014/CAC/CC(I)/AB/Gr.V dated 11th February 2014] of Commissioner of Customs (Import), Mumbai confirmed revision of value to Rs.. 209,77,215 with attendant liability to differential duty of Rs.. 95,91,518 under section 28 of Cus....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....med dues, the adjudicating authority committed a gross error and, particularly, for not having assigned any reason for such, or cause for such, appropriation towards dues proposed in a show cause notice that was not adjudicated concurrently. This transgression invalidates the impugned order to that extent. 5. An identical issue on valuation of similar goods had come up before the Tribunal and, while setting aside unsupported appropriation, the re-assessment was called in question on the plea of importer therein that reliance upon statements for the purpose, and that, too, without testing for relevancy under section 138B of Customs Act, 1962, for disturbing the declared value was improper even if the manner of such declaration was questio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....reciate these gaps in the proceedings. 7.2 The Counsel contended that cross-examination of persons whose evidence was relied upon such as Shri Brijesh Gala, was not allowed. In his findings the Commissioner simply brushes aside the request by stating that he does not find any compelling reasons for offering the cross-examination. The Commissioner relies on various judgements to state that cross-examination is not a matter of right. We find that the reliance placed on these judgements is misplaced and misunderstood.... The Commissioner cannot rely on the judgements without first recording specific reasons for not allowing the cross-examination. In our view Shri Brijesh Gala is a crucial link in illegal transfer of money abroad and t....