9911796707
TMI Blog2014 (4) TMI 722X X X X Extracts X X X X X X X X Extracts X X X X ..... itnesses - Since the order is passed without complying with principles of natural justice, no purpose will be served by keeping this appeal pending in the Tribunal - Therefore, after waiving the requirement of pre-deposit, impugned order is set aside - Matter remanded back to the adjudicating authority to comply with the principles of natural justice and pass order thereafter – Decided in favour of appellants. - C/40417/2013, C/40418/2013, C/40455/2013 - - - Dated:- 21-8-2013 - Mr. P K Das and Mr. Mathew John, JJ. For the Appellant : Shri S Krishnanandh B Satish Sunder, Advs. For the Respondent : Shri K S V V Prasad, SDR JUDGEMENT Per: Mathew John: The first appellant is a company which imported certain goods un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on No.47/2009-Cus., dated 12.05.2009. The Revenue also noticed that the value declared was suppressed from actual value. Based on such evidences, a Show Cause Notice alleging mis-declaration of description and value with intent to evade anti-dumping duty and also under valuation with intent to evade various Customs duties was issued and adjudicated. On adjudication, an amount of Rs.51,52,521/- confirmed against the first appellant i.e., the importer. Further, there was a penalty of Rs.55 lakhs imposed on the appellant-Company, Rs.10 lakhs imposed on the Joint Managing Partner of the appellant-Company and Rs.5 lakhs on the indenting agent. All the three parties have filed appeals before the Tribunal along with application for waiver of pre-d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding the adjudication against the first two appellants properly, adjudication against the third appellants cannot be sustained. 9. Opposing the prayer, the learned Authorized Representative for the Revenue relies on the various evidences unearthed during the search operation which show negotiations between the importer and the supplier was for supply of Injection Moulding Machines at a price of about USD 58,000 but the document submitted to customs showed some other description to avoid anti-dumping duty and the value itself was shown at USD 45000/-. 10. After hearing both sides, we are of the view that the order has been passed without complying with the principles of natural justice striking at the very root of maintainability of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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