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Issues involved: Appeal against differential duty demand on imported Medium Density Fibre Boards (MDF Boards) under Sections 111(m) and 114A of the Customs Act, denial of opportunity for cross-examination, legality of statements recorded by DRI officers, need for remand based on principles of natural justice.
Summary: The appeal challenged the Commissioner's order demanding over Rs. 37 lakhs in differential duty on MDF Boards imported from Malaysia. The Commissioner held the goods liable to confiscation under Section 111(m) of the Customs Act and imposed a penalty under Section 114A. The appellant, after clearance of goods, faced investigations by the Directorate of Revenue Intelligence (DRI) based on statements and documents. The appellant sought to cross-examine individuals involved in the case but was denied by the adjudicating authority, leading to an ex parte order by the Commissioner. The appellant raised various grounds against the show-cause notice and subsequent proceedings, emphasizing the retracted statements, the mysterious death of a key witness, and alleged coercion during statement recording. The appellant also questioned the authorization of DRI officers under Section 108 of the Customs Act. The Tribunal found merit in the appellant's arguments and remanded the case to the adjudicating authority for a fresh order, emphasizing the need for natural justice principles to be followed, including the right to cross-examine, file a final reply, and be personally heard. The Tribunal directed the Commissioner to conduct a de novo adjudication, allowing the appellant opportunities for cross-examination and a fair hearing. The legal question regarding the jurisdiction of DRI officers was left for the Commissioner to address. The decision was made to ensure a just and transparent resolution of the dispute in accordance with the law and principles of natural justice.
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