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Issues:
- Confiscation of goods of foreign origin from trucks and tanker - Confiscation of vehicles under Customs Act - Imposition of personal penalties under Section 112(b) - Allegations against the drivers and appellants - Observance of principles of natural justice in the adjudication process Confiscation of Goods and Vehicles: The judgment involves three appeals against an order directing the confiscation of goods of foreign origin seized from trucks and a tanker, along with the confiscation of the vehicles under the Customs Act. The goods included various items like P.C. paper, drilling machines, and disc grinders valued at significant amounts. The occupants of the vehicles failed to produce any documents proving legal importation, leading to the seizure under the reasonable belief of smuggling. Imposition of Personal Penalties: In addition to confiscation, personal penalties of Rs. 3 lakhs each were imposed on the present appellants under Section 112(b) of the Customs Act. The adjudicating authority found that the appellants were involved in the transportation and dealing of smuggled goods based on detailed statements and evidence provided by the drivers and cleaners of the vehicles. The drivers' retractions were considered as after-thoughts and the penalties were upheld based on the evidence presented. Allegations Against Drivers and Appellants: The drivers' statements revealed intricate details of the smuggling operation, implicating appellants like Shri Jaswinder Singh, Ramesh Wadhera, Vinay Chopra, and others in the knowledge of the illegal activities. Despite retractions, the adjudicating officer found the evidence compelling and passed the impugned order based on the available information. Observance of Principles of Natural Justice: One of the key issues raised in the appeals was the alleged failure to observe principles of natural justice in the adjudication process. The appellants argued that they were not given a fair opportunity to be heard, cross-examine witnesses, or defend themselves adequately. The appellants claimed that the statements of co-accused should not have been relied upon, and there were discrepancies in serving notices and conducting personal hearings. Judgment and Remand: After considering the arguments and the procedural lapses, the Appellate Tribunal allowed the appeals filed by Shri Jaswinder Singh, Ramesh Kumar Wadhera, and Shri Vinay Chopra. The Tribunal directed the Adjudicating Authority to re-examine the cases against the appellants, ensuring the observance of principles of natural justice in the adjudication process.
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