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TMI Blog2016 (4) TMI 363X X X X Extracts X X X X X X X X Extracts X X X X ..... ore the learned Collector (Appeals) - Seizure conducted on 16.6.1992 in the business premises of the assessee by name T.R.Nanniar (who is now no more) and seized 6 silver ingots weighing 19.165 kilograms, on a reasonable believe that the same was smuggled. A statement was recorded from T.R.Nanniar on 16.6.1992 under section 108 of the Customs Act, 1962. Held that:- Before proceeding with the qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... statement. - Decided against the appellant - R.C.No.5 of 2000 - - - Dated:- 25-2-2016 - V. Ramasubramanian And N. Kirubakaran, JJ. For the Petitioner : Mr B Satish Sundar For the Respondent : Mr V Sundareswaran ORDER By an order dated 17.12.1998, the Customs, Excise and Gold (Control) Appellate Tribunal, South Zonal Bench, Chennai has referred the following two questions of l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cers attached to the Customs Preventive Unit conducted a search on 16.6.1992 in the business premises of the assessee by name T.R.Nanniar (who is now no more) and seized 6 silver ingots weighing 19.165 kilograms, on a reasonable believe that the same was smuggled. A statement was recorded from T.R.Nanniar on 16.6.1992 under section 108 of the Customs Act, 1962. 4. Subsequently, Nanniar retracte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion, under section 130. 7. Before proceeding further with the questions of law referred to us, it is necessary to take into two important developments. The first is that the appellant is no more. The second is that the party, whom the appellant wanted to cross-examine, viz., Sundaram is also no more. Therefore, the questions as well as the silver bars alone survive for our adjudication. 8. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for cross-examination, we may have to remit the matter back, but, it is impossible to produce Sundaram for cross-examination. 11. Therefore, taking into account the developments and also taking into account the admission made by Nanniar, we are of the considered view that the Tribunal did not commit any mistake in relying upon the statement. Therefore, the questions of law are answered against ..... X X X X Extracts X X X X X X X X Extracts X X X X
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