2013 (10) TMI 853

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e that violation of natural justice before the adjudicating authority is not sustainable as they have got an opportunity before the Commissioner (Appeals) - we direct the applicant to deposit a sum of Rs.10,00,000/- (Rupees Ten lakhs only) within 8 weeks and report compliance on 20.6.2013. Upon such compliance, predeposit of balance dues arising from the impugned order is waived and its recovery i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... terms of the Hon ble High Court s order, they have already deposited a sum of Rs.40 lakhs. He further submits that the adjudicating authority enhanced the declared value on the basis of Bill of Entry dt. 6.6.2007 of M/s.Lakshmi Trading Co., Delhi from Jawaharlal Nehru Custom House, Nhava Sheva. He submits that due to proceedings before the Hon ble High court, he could not attend hearing before the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... arned advocate that violation of natural justice before the adjudicating authority is not sustainable as they have got an opportunity before the Commissioner (Appeals). However, we find some force in the submission of the learned advocate that relied upon documents were not supplied to the applicant. On the other hand, Ld. AR also contended that there are other documents supplied to them. Howeve .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X