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TMI Blog2012 (9) TMI 570X X X X Extracts X X X X X X X X Extracts X X X X ..... . The second applicant Shri Sanjeev Wadhwa is another Director of said company. Both the applicant failed to appear before Customs for tendering their statement despite repeated summons – Held that:- What extent the said statement is admissible against a third party when the said third party has not been given right to cross-examination - petitioners have been implicated only on the basis of the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stoms and confirmed in appeal by the Commissioner of Customs (Appeals). 2. The impugned order dated 17th December, 2009 passed by the Joint Secretary, Government of India, records the factual matrix and how the custom officers had intercepted one passenger Krishan Kumar Gupta with foreign currency equivalent to Rs. 52,27,887/- and Indian currency of Rs. 2,00,000/-. It is stated that Krishan Kuma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m by Shri Rajeev Wadhwa Director M/s. Mahavir Forex (P) Ltd. The second applicant Shri Sanjeev Wadhwa is another Director of said company. Both the applicant failed to appear before Customs for tendering their statement despite repeated summons issued to them during investigations. Department has also filed complaint against them in court of law for non-compliance of summons. They have not availed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd issues raised by the petitioners. One of the question raised relates to scope and ambit of Section 108 of the Act and to what extent the said statement is admissible against a third party when the said third party has not been given right to cross-examination. It is submitted that the petitioners have been implicated only on the basis of the statement by the third person. 4. The impugned orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ings without any discussion and reference to material. In these circumstances, the impugned order dated 17th December, 2009 is set aside and the matter is remanded to the Joint Secretary, Government of India, for fresh adjudication. To cut short the delay, the petitioners are directed to appear before the Joint Secretary, Government of India, on 30th May, 2011 at 2.30 p.m., when a date of hearing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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