CESTAT Kolkata held that emails not disclosed during inquiry cannot be used to support origin allegations. Evidence must be part of the adjudication record to sustain penalty.
CESTAT: Undisclosed Emails Cannot Prove Foreign Origin
In a procedural safeguard win for importers, CESTAT Kolkata ruled that the Department cannot rely on undisclosed emails during appeal to substantiate allegations of foreign origin. The decision underscores the principle of audi alteram partem and the requirement that all prosecution evidence be placed on record during the adjudication process.
The Department attempted to introduce email exchanges between foreign suppliers during appellate proceedings to prove that certain imported goods originated abroad. The Tribunal rejected the move, citing Rule 6(11) of the Customs (Appeal Proceedings) Rules, 2000, which bars reliance on evidence not considered by the adjudicating authority.
"If the Department possesses crucial evidence, it must lead it during inquiry. It cannot ambush the appellant at the appellate stage,"
the Tribunal observed. The ruling reinforces the integrity of administrative hearings and ensures fairness in customs proceedings. Legal practitioners must vigilantly object to the introduction of new evidence at appellate stages unless exceptional circumstances are demonstrated.
Citations
- Customs (Appeal Proceedings) Rules, 2000, Rule 6(11)
