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TMI Blog2024 (6) TMI 141X X X X Extracts X X X X X X X X Extracts X X X X ..... .08.2015 and 11.08.2016. It is apparent that there was no mention of any cross examination opportunity in the said letter. In that context, it is appears the observations of commissioner in the impugned order that opportunity of cross examination was granted is incorrect. The letters fixing personal hearing had no mention about cross examination. Consequently, the appellant did not appear before the Commissioner for the personal hearing and the order was passed without granting an opportunity of personal hearing - the impugned order has been passed without following the directions given by the tribunal and without following in the principals of natural justice. The impugned order is therefore set aside in respect of Shri Subhash Chaudhary a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out in the factory of AEC. After the search AEC wrote a letter to the exporter in Dubai and sought classification regarding substandard quality of goods found in the containers. The supplier M/s. Al Sambook replied admitting that wrong goods were supplied on their part and requested AEC to arrange a reshipment of goods to Dubai and said that in such event they would return the money received by the exporter. On examination it was found that they were 174 cartons of ladies maxis, 131 cartons of sarees and 43 cartons of dupattas as against declared quantity of 75 cartons of ladies maxis, 71 cartons of sarees and 100 cartons of scarves as shown in the relevant invoice filed by the appellant. Similarly in the second container were also 301 car ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the ground that the appellant had confessed in his statement that he had knowledge about mis-declaration of value, country of origin and description of goods carried on by the company. The goods were also confiscated. The appellants agitated the matter before the tribunal which vide order dated 16.06.2015 set aside the impugned order and remanded the matter to the adjudicating authority decide a fresh with direction to allow cross examination of experts who provided an opinion on value of goods and to provide the letter address to Dubai Customs by the consulted general of India Dubai. 2.4 The revenue thereafter fixed personal hearing on 10.08.2015, 31.08.2015 and 11.08.2016 and every time the appellant sought cross examination of witnes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opportunity of personal hearing and cross examination, various opportunities were given to the Noticee and Shri Subhash Choudhary for personal hearing as well as for cross examination of panch withnesses and experts (as cited in SCN) as required, as detailed below. Sr. No. Letter F. No. Date for intimation of hearing and also Cross examination Date of personal hearing 1 S/10-23/Adj/coomr/2015-16 dated 10.08.2015 04.09.2015 2 S/10-23/Adj/coomr/2015-16 dated 31.08.2015 10.09.2015 3 S/10-23/Adj/coomr/2015-16 dated 07.01.2016 02.02.2016 4 S/10-23/Adj/coomr/2015-16 dated 11.08.2016 08.09.2016 4.1 We find that the observations in the said letter indicate that an opportunity for cross examination was granted however, perusal of the letter of perso ..... X X X X Extracts X X X X X X X X Extracts X X X X
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