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TMI Blog2018 (1) TMI 965X X X X Extracts X X X X X X X X Extracts X X X X ..... on’ble Supreme Court in the case of Arya Abhushan Bhandar Versus Union of India [2002 (3) TMI 54 - SUPREME COURT OF INDIA], has observed that non-production of such witnesses for cross-examination results in breach of natural justice - matter remanded to the Lower Authorities for afresh decision, after affording the cross-examination of the witnesses In as much as, the Adjudicating Authority has not provided the cross-examination, the impugned order is in violation of the principles of natural justice and is required to be set aside on the said ground itself. Separate penalty on Shri Rahul Mishra - Held that: - The charges of collusion against the said appellant are not substantiated by any evidence - As such in the absence of any evi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions of Section 114 of the Customs Act, 1962. 2. As per the facts on record, the DRI Officers intercepted two trucks near the Indo-Nepal Border, which were found to be carrying Urad Ki Dal , on a reasonable belief that the same were meant for illegal export to Nepal. Further investigations were carried out and statements of various persons were recorded. As noticed by the DRI Officers that the owner of the Dal in question was Shri Kamlesh Gupta, his residential premises were put to search but nothing incriminating was found from there. The statement of Shri Kamlesh Gupta was recorded, wherein he deposed that the trucks were meant for moving towards Indo-Nepal Border where near about 40 labourers with small vehicles were waiting. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f all the various deponents of the statements, so as to arrive at correct factual position. She clarifies that in the Panchnama, the place of seizure has been shown as near Indo-Nepal Border but the trucks were seized from the godown of Shri Kamlesh Gupta. The pulses in question were duly covered with the documents, showing the purchase of the same. To establish that the interception and seizure of the trucks was at the godown premises, cross-examination of the Officers as also other deponent of the statements was requested for. The said prayer stands rejected by the Commissioner by simplicitor observing that such request is irrelevant and cross-examination cannot be allowed on flimsy grounds and in a routine manner. 7. I note that the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the cross-examination of the witnesses is to judge the testimony of the witnesses. In as much as, the Adjudicating Authority has not provided the cross-examination, I am of the view that the impugned order is in violation of the principles of natural justice and is required to be set aside on the said ground itself. Accordingly, I set aside the same and remand the matter to the Lower Authorities for afresh decision, after affording the cross-examination of the witnesses, as prayed for by the appellant. 8. However, as regards the appeal of Shri Rahul Mishra, a separate penalty of ₹ 1 lakh has been imposed upon him on the ground that he was the seller of the Dal in question and as such, has contributed to the illegal activitie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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