9911796707
TMI Blog2023 (7) TMI 725X X X X Extracts X X X X X X X X Extracts X X X X ..... me of the key persons connected with the export - violation of principles of natural justice - HELD THAT:- Considering the criticality of observance of principles of natural justice in proceedings that may have the effect of extinguishment of livelihood of appellant and its employees, denial of cross-examination of persons taints the entire proceedings. It would appear as the enquiry has relied s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with principle of natural justice and decide afresh on the charges framed against the appellant - appeal allowed by way of remand. - CUSTOMS APPEAL NO. 85749 OF 2020 - FINAL ORDER NO : A / 86108/2023 - Dated:- 13-7-2023 - HON BLE MR C J MATHEW , MEMBER ( TECHNICAL ) And HON BLE MR AJAY SHARMA , MEMBER ( JUDICIAL ) Shri Ashwini Kumar , Advocate for the appellant Shri D S Maan , Depu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst 38 shipping bills of M/s Realtech Overseas Trade Link, M/s Orbit Trade Link and M/s Jacobs Enterprises, against claim for drawback that were found to mis-match in description. He submitted that it was alleged that the appellant had enabled the exporters to mislead customs officers and, thereby, seek availment of ineligible incentive. He further submitted that the inquiry into the show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roceedings that may have the effect of extinguishment of livelihood of appellant and its employees, denial of cross-examination of persons taints the entire proceedings. It would appear as the enquiry has relied substantially upon the statements of the said individuals, it was improper on the part of the inquiry officer to deny cross-examination. Furthermore, in his capacity as licensing authority ..... X X X X Extracts X X X X X X X X Extracts X X X X
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