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Issues:
Violation of principles of natural justice, cross-examination not permitted, mistake in Tribunal's order, adequacy of evidence to prove involvement in smuggling activity, consideration of submissions by Tribunal, importance of cross-examination in each case. Violation of Principles of Natural Justice: The advocate for the appellant argued that the principles of natural justice were violated in the case. He contended that statements were recorded under duress, cross-examination of witnesses was not allowed, and the Tribunal did not address the natural justice aspect at all. The advocate requested rectification of the alleged mistake by the Tribunal. Cross-Examination Not Permitted: The appellant's counsel highlighted that cross-examination of witnesses, whose statements were relied upon, was not allowed, which could impact the fairness of the proceedings. However, the Tribunal emphasized that cross-examination is not mandatory in all cases and if a reasonable conclusion can be reached based on the facts presented, the necessity of cross-examination diminishes. The Tribunal examined the facts thoroughly before making its decision. Mistake in Tribunal's Order: The appellant claimed that there was a mistake in the Tribunal's final order. The Tribunal reviewed the evidence on record, particularly focusing on the involvement of the appellant in smuggling activities. The Tribunal analyzed statements from truck drivers identifying the appellant as the recipient of smuggled goods and the letting out of premises to the appellant. Based on the evidence, the Tribunal concluded that there was sufficient proof to establish the appellant's connection to the smuggled goods, leading to the imposition of a penalty. Adequacy of Evidence to Prove Involvement in Smuggling Activity: The Tribunal carefully considered the evidence presented, including witness statements and the circumstances surrounding the seized goods. The Tribunal noted the identification of the appellant by truck drivers and the letting out of premises to him. Based on these factors, the Tribunal concluded that there was substantial evidence to establish the appellant's involvement in the smuggling activity, leading to the modification of the impugned order. Consideration of Submissions by Tribunal: The Tribunal acknowledged that it had considered all submissions made by the appellant's counsel during the proceedings. It noted that the appellant had appeared before the authorities below and had the opportunity to explain his position. The Tribunal emphasized that it had thoroughly examined the facts of the case before reaching a decision. The Tribunal also highlighted that the request for setting aside the order was based on the correct appreciation of facts, indicating a comprehensive review of the case details. Importance of Cross-Examination in Each Case: While the appellant raised concerns about the lack of cross-examination of witnesses, the Tribunal clarified that the necessity of cross-examination varies depending on the case's specifics. The Tribunal emphasized that if a reasonable conclusion can be drawn from the facts presented, the significance of cross-examination diminishes. In this case, the Tribunal found that a thorough examination of the facts led to a justified decision, indicating that cross-examination was not essential in this instance.
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