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Issues:
Challenge to penalty levied on the appellant, applicability of Section 123 of the Customs Act, dispute over seizure of goods, right to cross-examine mahazar witnesses. Analysis: The appellant contested the penalty imposed by the Collector of Customs, challenging the seizure of Indian currency and gold bars. The appellant disputed the seizure by the Police and argued that Section 123 of the Customs Act, 1962 did not apply since the seizure was conducted by Police Officers. The Counsel cited legal precedents to support this argument, emphasizing the need for cross-examining the mahazar witnesses to establish that the goods were not in the appellant's possession. The appellant's plea for cross-examination was not addressed in the impugned order, raising concerns about due process and fairness in the adjudication process. Upon review, the Tribunal acknowledged that the seizure was carried out by the Police, not the Customs Department, rendering Section 123 of the Customs Act inapplicable. Citing Supreme Court and High Court judgments, the Tribunal affirmed that the burden of proof rested with the Department to establish the foreign origin and smuggling of the goods. Given the appellant's challenge to the seizure and request to cross-examine the witnesses, the Tribunal found it necessary to provide the appellant with the opportunity to cross-examine the mahazar witnesses. The failure to address this crucial aspect in the adjudication process led the Tribunal to set aside the impugned order and remand the matter to the original authority for reconsideration in compliance with the law. In conclusion, the Tribunal's decision highlighted the importance of procedural fairness and the right to cross-examine witnesses in cases involving disputed seizures. By setting aside the order and remanding the matter for proper consideration, the Tribunal ensured that the appellant's rights were protected and that the adjudication process was conducted in accordance with the principles of natural justice.
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