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2023 (6) TMI 597 - AT - Customs


Issues involved:
The issues involved in this case are the confiscation of a gold bar under Section 111(b) & (d) of the Act, imposition of penalty under Section 112(b) of the Act, and the denial of proper opportunity to defend the case by not allowing cross-examination of a crucial witness.

Confiscation and Penalty:
The Appellant, engaged in the purchase, manufacturing, and sale of jewelry, procured a gold bar with a purity of 995 fineness. The gold bar was seized by officers during an investigation, leading to a Show Cause Notice for confiscation and penalty. Despite submitting documents supporting the legal procurement of the gold bar, the authorities confirmed the confiscation and penalty. The Appellant appealed, arguing that the Department lacked proper evidence of the gold delivery and did not allow cross-examination of key witnesses. The Adjudicating Authority found that the Appellant was not given a fair opportunity to defend the case and remanded the matter. The Adjudicating Authority directed cross-examination of the crucial witness and obtaining details of the gold delivery, emphasizing the importance of natural justice in the proceedings.

Cross-Examination and Evidence:
The Appellant contended that the Department relied on statements without providing documentary evidence of gold delivery. The Appellant's representative highlighted the lack of evidence from Brinks India confirming the gold's delivery to the Appellant on a specific date. The Department, on the other hand, presented documentary evidence showing the gold's movement and delivery to the Appellant. The Adjudicating Authority noted the importance of allowing cross-examination to ensure a fair trial. The Adjudicating Authority emphasized the need for proper evidence and cross-examination to establish the timeline of events regarding the gold bar's procurement and delivery.

Remand and Procedural Fairness:
After reviewing the case records, it was observed that the Appellant was not afforded a proper opportunity to defend the case. The Adjudicating Authority acknowledged the lack of cross-examination of a crucial witness and the retraction of a statement by another individual. As a result, the matter was remanded for further proceedings to ensure procedural fairness. The Adjudicating Authority directed the cross-examination of the witness and obtaining delivery details from Brinks India. The importance of adhering to principles of natural justice in the adjudication process was underscored, with a directive to complete the proceedings promptly.

 

 

 

 

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