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Issues:
Appeals filed with stay applications for waiver of pre-deposit of duty and stay of recovery proceedings; Confirmation of duty demand; Imposition of penalties under Customs Act, 1962; Denial of principles of natural justice in the order. Analysis: The judgment involved two appeals accompanied by stay applications for waiver of pre-deposit of duty and stay of recovery proceedings. The impugned order confirmed a duty demand of Rs. 1,03,49,982.13 as short levied under Section 28(1) proviso of the Customs Act, 1962. Additionally, penalties were imposed, including Rs. 20 lakhs on the appellant company and personal penalties on individuals under Section 112(a) of the Customs Act, 1962. The appellants raised concerns regarding the denial of principles of natural justice in the order. They argued that documents relied upon were not supplied, and cross-examination of relevant employees was not allowed, leading to a denial of natural justice. The appellants contended that despite requests, alleged forged duty exemption certificates were not supplied to them. The Respondent countered, stating that the certificates could not be provided as they were either removed or burnt, as per co-accused statements. The Respondent argued that cross-examination was not mandatory in all adjudication proceedings, citing a Supreme Court decision. However, the appellants emphasized the need for reasons for rejecting cross-examination and the non-supply of documents. The judgment highlighted the lack of specific reasons in the order for not supplying documents or allowing cross-examination, leading to a denial of natural justice. Upon careful consideration, the Tribunal found merit in the appellants' arguments regarding the denial of natural justice. It was noted that the order lacked specific reasons for crucial aspects, such as non-supply of documents and rejection of cross-examination. While acknowledging that cross-examination is not obligatory in every case, the Tribunal emphasized the necessity for providing reasons for such decisions. Consequently, the matter was remanded to the jurisdictional Commissioner for re-adjudication in compliance with the law and to issue an appropriate order after affording the appellants a fair opportunity. In conclusion, the appeals were allowed by way of remand, emphasizing the importance of adhering to principles of natural justice in adjudication proceedings under the Customs Act, 1962. The judgment underscored the significance of providing reasons for decisions that impact the rights of the parties involved, ensuring a fair and transparent adjudicative process.
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