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Issues Involved:
1. Legality of personal penalties imposed on the appellants. 2. Violation of principles of natural justice due to denial of cross-examination. Summary: 1. Legality of Personal Penalties: The appellants challenged the personal penalties imposed on them by the Commissioner in the Order-in-Original dated 27-7-1998. The Commissioner had ordered the confiscation of 230 gunny bags containing ball bearings valued at Rs. 1,32,96,400/- u/s 111(d) of the Customs Act, 1962, and imposed personal penalties on 12 individuals, including the appellants, u/s 112 of the Customs Act. Shri Sandeep Sood was penalized Rs. 50 lakhs, and Shri Liyakat Shah Rs. 25 lakhs. 2. Violation of Principles of Natural Justice: The appellants argued that the denial of cross-examination of the seizing officers violated the principles of natural justice. The Tribunal examined various case laws and concluded that cross-examination is not a mandatory procedure in all cases. The adjudicating authority had provided detailed reasons for rejecting the request for cross-examination, deeming it a delaying tactic. Therefore, the refusal did not amount to a violation of natural justice. Findings: - Shri Sandeep Sood: The Commissioner found that Sandeep Sood played a significant role in warehousing smuggled goods. The Tribunal upheld the penalty but reduced it from Rs. 50 lakhs to Rs. 5 lakhs, noting that while his involvement was established, he was not the owner of the goods. - Shri Liyakat Shah: The Tribunal found no specific evidence or detailed allegations against Liyakat Shah. The penalty of Rs. 25 lakhs imposed on him was set aside. Conclusion: Both appeals were disposed of with the penalty on Shri Sandeep Sood reduced to Rs. 5 lakhs and the penalty on Shri Liyakat Shah set aside.
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