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TMI Blog2017 (3) TMI 1431X X X X Extracts X X X X X X X X Extracts X X X X ..... ue in support, it would be appropriate to allow cross-examination to the respondents of the concerned experts, on whose reports Revenue is relying and thereafter decide on the reliability of the said expert reports, which are supporting the case of mis-declaration against the respondent importer. Consequently, we set aside the impugned order-in-appeal and remand the matter to Commissioner (Appeals), who shall allow cross-examination of the concerned experts to the respondent importer - appeal allowed by way of remand. - C/51000/2015-CU(DB) - Final Order No. 51995/2017 - Dated:- 28-2-2017 - Mr. S.K. Mohanty, Member (Judicial) and Mr. Ashok K. Arya, Member (Technical) Shri Govind Dixit, D.R. - for the appellant Shri S. Vasudevan, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion does not appear to be part of scope of certification by the pre-shipment inspecting agency at the port of export. When the consignment on examination by the customs was not found to be Alloy Steel Melting Scrap as declared by the appellant, then the goods imported in the instant case was mis-declared in order to evade the appropriate customs duty. (ii) On the point of denial of cross examination by the original adjudicating authority of the three experts, who opined the samples to be unused and new Grinding Media Balls in the instant case, it is submitted that request for cross examination of three experts was rightly denied. 3.1 The ld. AR prays that order in appeal be set aside and order in original No. 34/2014 dated 10.11.2014 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... states that by not giving the opportunity of cross examination of three experts to the respondent importer, the original adjudicating authority did not follow principle of natural justice, Commissioner (Appeals) drops the charge of mis-declaration against the respondent based on other set of Reports. 5.1 Thus, mainly it is a question of two sets of reports one set of reports supporting Revenue s charge and other set of reports supporting the stand/defence of the respondents. 5.2 After considering the fact of non-allowing cross-examination to the respondents by the original adjudicating authority and because of lack of cross-examination of experts, Commissioner (Appeals) in the impugned order calls these reports as cannot be relied ..... X X X X Extracts X X X X X X X X Extracts X X X X
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