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Issues involved: Appeal against rejection of declared value of imported goods, confiscation of goods, imposition of fine and penalty, violation of principles of natural justice.
In this case, the Additional Commissioner of Customs rejected the declared value of secondary/defective CRGO steel imported under three Bills of Entry and ordered adoption of a specific value, confiscated the goods with an option to redeem on payment of fine, and imposed a penalty on the importer. The importer appealed before the Commissioner (A) seeking waiver of predeposit. The Commissioner (A) disposed of the appeal without giving the importers a chance to be heard, leading to a violation of natural justice principles. The Tribunal found that the order was passed without hearing the appellants, thus setting it aside and remitting the case for a decision on merits after providing a reasonable opportunity for the importers to be heard. The appeal was allowed by way of remand.
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