1999 (4) TMI 562

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..... vasan, Member (J)]. This is an appeal filed by the appellants against the Order-in-Original No. S/10-30/95, dated 1-5-1995 passed by the Commissioner of Customs, Sheva, whereunder he had valued the imported machine at Rs. 42,85,700 instead of the appellants valuation submitted at Rs. 11,20,332/-. He therefore confiscated the goods under Section 111(m) of the Customs Act, imposing a fine of R .....

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..... -. For quick clearance of the goods, it would appear, the appellants waived the show cause notice and on 6-4-1995 appeared personally before the adjudicating authority. It would appear from the perusal of the order, especially para 8 thereof, the adjudicating authority had relied upon the docks examination officer s report as well as the report of the expert panel constituting the expert appraiser .....

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..... icating authority as to genuineness of the appellants case. 4. We have heard Shri A.K. Chatterjee, the ld SDR. 5. We are of the view that in this case there has been a failure to natural justice inasmuch as the hearing took place on 6-4-1995 and the adjudicating authority has relied upon the documents which were made after the hearing of the adjudication proceedings namely expert panel s repo .....

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