9911796707
TMI Blog2022 (4) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... br>Valuation of goods - undervaluation - levy of penalty - denial of cross examination of the persons whose statements have been relied upon - violation of principles of natural justice - non-application of mind - Section 138(B) of the Customs Act, 1962 - HELD THAT:- The finding portion of the adjudication order is verbatim to the allegation made in the show-cause notice and there is no clearcut f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the appellants. Shri P. Gopakumar, Addl. Commissioner(AR) and Shri Rama Holla, Superintendent(AR) for the respondent. ORDER PER : ASHOK JINDAL The appellants are in appeal against the impugned order wherein demand has been confirmed on account of undervaluation and various penalties have been imposed on all the appellants. 2. Before start of the arguments, the learned counsel for the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... our attention to the show-cause notice as well as the adjudication order which are verbatim; therefore, there is no application of mind while adjudication; in that circumstance also, the impugned order needs to be set aside. 4. On the other hand, the learned AR opposed the contention of the learned counsel and submits that the case is based on the evidences available on record supported by the st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... statements were relied upon by the adjudicating authority in adjudication order as well as while issuing the show-cause notice have not been granted. In that circumstance, we hold that there is violation of principles of natural justice and the impugned order needs to be set aside. 7. In view of the above, we set aside the impugned order and remand the matter back to the adjudicating authority f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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