Customs Duty Appeal: Denial of Relied Upon Documents Breaches Natural Justice

JSW Vallabh Tinplate Pvt. Ltd. Vs Commissioner of Customs (CESTAT Chandigarh) In a significant ruling, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Chandigarh has quashed a customs duty demand of over Rs. 1.88 crore, along with equivalent penalties and an additional penalty of Rs. 25 lakh, imposed on JSW Vallabh Tinplate Pvt. Ltd. The Tribunal, in its order dated July 10, 2024, found a clear violation of the principles of natural justice, specifically the non-supply of crucial documents relied upon by the customs authorities during the investigation and adjudication process....