2018 (3) TMI 1255 - AT - Customs

Restoration of appeal - principles of natural justice - non-availability of RUD as well as nonavailability of contents of test reports - Held that - it has been categorically recorded in the impugned order that the proprietor of the importer were shown the test reports which found the goods not as declared by the appellant - The first time the appellant raised the non-availability of certain documents and violation of principles of natural justice is only in March 2010 when they filed the reply to the show cause notice. The claim that the statements given by the proprietor in 2008 were not voluntary is not acceptable as such claim is made in 2010. There is no violation of principles of natural justice - appeal dismissed - decided against appellant.

Summary

Issues:
Appeal restoration for non-prosecution, denial of exemption for ceramic tiles, imposition of anti-dumping duty, non-availability of relied upon documents, violation of principles of natural justice.

Analysis:
The judgment pertains to two appeals that were dismissed twice for non-prosecution but were later restored upon application. The appellant contended the denial of exemption for ceramic tiles and imposition of anti-dumping duty under Notification 82/2008-CUS. The appellant argued that they were not given the opportunity to defend their case due to non-receipt of relied upon documents, specifically the test report. On the other hand, the authorized representative opposed the appeals, stating that the documents were in the knowledge or custody of the appellant, and the appellant had agreed to the imposition of anti-dumping duty based on the test reports. The statements of the appellant's proprietor acknowledging the test reports were highlighted as evidence against the appellant.

The tribunal carefully examined the submissions regarding the non-availability of documents and found that crucial documents, including the test reports, were either provided by the appellant or done with their knowledge and concurrence. The tribunal noted that the appellant's claim of not being aware of the test reports was contradicted by the recorded statements of the proprietor, who had admitted to seeing the test reports and paying the anti-dumping duty for goods clearance. The tribunal emphasized that the appellant's assertion of violation of natural justice principles was raised belatedly in 2010, undermining its credibility. Ultimately, the tribunal concluded that there was no breach of natural justice principles in the case and found no substantial contest on the merits of goods classification by the appellant.

In light of the above analysis, the tribunal dismissed both appeals, stating that there was no merit in them after considering the facts, circumstances, and submissions made during the proceedings. The judgment was dictated and pronounced in open court by the tribunal.