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2024 (6) TMI 141 - AT - CustomsImposition of penalty u/s 112(a) of Customs Act, 1962 - failure to grant opportunity of cross examination of two panchas and two experts - violation of principles of natural justice - HELD THAT - It is noticed that the impugned order has been passed without allowing cross examination as ordered by the tribunal - the observations in the said letter indicate that an opportunity for cross examination was granted however, perusal of the letter of personal hearing dated 10.08.2015, 31.08.2015 and 11.08.2016. It is apparent that there was no mention of any cross examination opportunity in the said letter. In that context, it is appears the observations of commissioner in the impugned order that opportunity of cross examination was granted is incorrect. The letters fixing personal hearing had no mention about cross examination. Consequently, the appellant did not appear before the Commissioner for the personal hearing and the order was passed without granting an opportunity of personal hearing - the impugned order has been passed without following the directions given by the tribunal and without following in the principals of natural justice. The impugned order is therefore set aside in respect of Shri Subhash Chaudhary and matter remanded to Commissioner for fresh adjudication.
Issues involved: Appeal against imposition of penalty under Section 112(a) of Customs Act, 1962 without opportunity for cross-examination.
Summary: The appeal was filed against the penalty imposed under Section 112(a) of the Customs Act, 1962. The appellant was the power of attorney holder of a company engaged in manufacturing and trading activities. The goods imported were found to be substandard, leading to a penalty imposition. The appellant sought cross-examination of experts and documents from Dubai Customs, which was not granted initially. The tribunal set aside the order and remanded the matter for fresh adjudication with directions to allow cross-examination. Despite multiple opportunities for personal hearing, the appellant was not granted the chance for cross-examination as ordered by the tribunal. The impugned order was set aside for not following the principles of natural justice, and the matter was remanded for fresh adjudication. In the absence of the opportunity for cross-examination as directed by the tribunal, the impugned order was set aside, and the matter was remanded for fresh adjudication to ensure compliance with the principles of natural justice.
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