2025 (10) TMI 14

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....stigation for mis-declaration of value of 'used cranes' in which, purportedly and in tune with 'standard operating procedure' for assessment, the declarations of value were computed from the weight thereof and standard unit rate. It is in circumstances of similar dispute that the imports of 26 cranes effected by M/s Harvinder & Co directly and four on 'high sea sales' original procured by M/s Auto World against 16 bills of entry between May 2006 and March 2007 and 14 bills of entry between April 2007 and January 2008 were subjected to proceedings that are impugned here. 2. The investigation, relying upon value provided by independent chartered engineer, proposed rejection of declared value of Rs. 3,30,27,101 in the 30 consignment for re-de....

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....Shivam Casting v. Commissioner of Central Excise [2018 (359) ELT 16 (Guj.)] and of the Hon'ble Supreme Court in Parle Beverages Pvt Ltd v. Collector of Central Excise, Bombay [1998 (98) ELT 585 (SC)]. 5. Learned Authorized Representative reiterated the findings in the impugned order and submitted that the importer had admitted to undervaluation besides which evidence had established payment in cash to supplier. It was argued that reliance could not be placed on the certificates produced at the time of import. As far as valuation was concerned, he submitted that recourse was had to the only available provision. 6. An identical issue on valuation of similar goods had come up before the Tribunal and, while setting aside unsupported appropria....

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.... cross-examination is of essence, as mandated by section 138B of Customs Act, 1962, for relevancy. This was the crux of the direction '7.1 We find that the whole case of undervaluation is essentially based on statements are certain people and the confessional statement of Shri Karim Jaria. However, the statements to not corroborate with each other... We are unable to appreciate 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 judgem....

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....T 25 (Guj.)] it was held by the Hon'ble High Court of Gujarat that '6. Having heard learned counsel for the parties, we are inclined to interfere on the short ground of serious breach of principles of natural justice in the process of passing final order of adjudication. We say so because the adjudicating authority, though categorically informed by the representative of the petitioners that the petitioners are serious about exercise of their right to cross-examination and further that any meaningful participation in the adjudicating proceedings can take place only after such cross-examination is granted, the authority proceeded to decide such request only along with the final order of adjudication. Whether the petitioners had a right ....