JUDGMENT

Y.K. Sabharwal, J.-The respondent, in discharge of its export obligation under quantity based advance licence, filed shipping bill for export of stainless steel utensils. One of the conditions of licence was that the utensils shall be made of AIS1-202 quality stainless steel by using the raw material "non-magnetic stainless steel sheets/coils AIS1-202 - indigenous" under proper declaration. The allegations against the respondent was that the goods exported under the export obligation were misdeclared inasmuch as the respondent had used the material of inferior grade to the one required in the manufacture of utensils. The Commissioner of Customs came to the conclusion that the charge against the respondent had been proved. The Commissioner for his conclusion relied upon the report of the Chemical Examiner. The demand of the respondent for retesting of samples was declined but in order to obviate any unfair treatment to the respondent, the commissioner gave option to the respondent to cross-examine the chemical Examiner who had tested the samples. The respondent , however , did not avail option and declined to cross examine the Chemical Examiner . Regarding the objection