2019 (12) TMI 1427

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..... d the whole case was based on false statements and opportunity for cross-examination of various persons - HELD THAT:- Learned Commissioner (Appeals) has observed that appellant had given a confessional statement on 02 February, 2016 that impugned goods were smuggled from Nepal and therefore, he has held that confiscation ordered by the Original Authority was sustainable. Learned Counsel for the a .....

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..... - Customs Appeal No.70694 of 2019 - Final Order No.71972/2019 - Dated:- 6-12-2019 - Hon ble Mr. Anil G. Shakkarwar, Member (Technical) For the Appellant : Shri A.P. Mathur, Advocate For the Respondent : Shri Anupam Kumar Tripathi, Authorized Representative ORDER PER: ANIL G. SHAKKARWAR After hearing both the sides duly represented by learned advocate Shri A.P. Mathur a .....

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..... s observed that appellant had given a confessional statement on 02 February, 2016 that impugned goods were smuggled from Nepal and therefore, he has held that confiscation ordered by the Original Authority was sustainable. Learned Counsel for the appellant has submitted that the statement dated 02 February, 2016 was retracted and retracted statement was relied upon by learned Commissioner (Appeals .....

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