9911796707
TMI Blog1983 (3) TMI 294X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER [Order per : M. Gouri Shankar Murthy]. - In this Revision Petition to the Government of India, transferred to the Tribunal and heard as an appeal pursuant to Section 131B of the Customs Act, 1962, the material facts are - (a) the business premises of the Appellant were searched on 24-7-1975 and rough emeralds alleged to be of foreign origin were recovered; (b) a Panchnama was als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... toms Act, 1962. It is not as if the Appellant has to press his request for cross-examination of the witnesses. 3. They have to be offered for cross-examination and if the Appellant declined to cross-examine them that could have been sufficient ground to dispense with their cross-examination. 4. The Appellant would appear to have made a grievance of the denial of his right to cross-examine th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t having been put to test. 7. To this extent, therefore, we are convinced there has been a failure of justice inasmuch as the Appellant was prejudiced in his defence for failure to produce the witnesses, in particular, Jewellery Appraiser for cross-examination. 8. We, therefore, set aside the order of the Appellate Collector of Customs, New Delhi, as well as the order in adjudication of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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