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TMI Blog2022 (8) TMI 768X X X X Extracts X X X X X X X X Extracts X X X X ..... MAR, MEMBER (TECHNICAL) Shri Krishna Pratap Singh, CA for the Appellants Shri P.Gopakumar Smt. D.S. Sangeetha, Additional Commissioner (AR) for the Respondent ORDER These appeals are directed against order-in-Original(Arising out of OIO-BLR-CUSTM-CTY-COM-07-19-20 dated 17.10.19 passed by Commissioner of Customs-Bangalore) and Order-In -Appeal (Arising out of OIA-BLR-CUSTM-000-APP-45-47-2018 da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant have made strong ground on Principle of Natural Justice in as much as the request of cross-examination of the appellant was not considered by the Adjudicating Authority in terms of Section 138 B of Customs Act, 1962. 3. Shri P. Gopakumar and Smt. D.S Sangeetha, Learned Additional Commissioner (AR) reiterates the finding of the impugned order. 4. We have carefully considered the submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. v. Commnr. Of Central Excise 2000 (122) E.L.T 641 (S.C); (c) Arya Abhushan Bhandar v. Union of India 2002 (143) E.LT 25 (S.C.) (d) Gyanchand Sant Lal Jain v. Union of India 2001 (136) ELT 9 (Bombay High Court) (e) Kellogg India Pvt. Ltd. & Madhukar Patil v. UOI 2006 (193) ELT 385 (Bombay High Court) (f) Ripen Kumar v. Deptt. of Customs 2003 (160) ELT 60 (Delhi High Court) (g) New Dece ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dead or cannot be found, or is incapable of giving evidence, or is kept out of the way by the adverse party, or whose presence cannot be obtained without an amount of delay or expense which, under the circumstances of the case, the court considers unreasonable; or (b) when the person who made the statement is examined as a witness in the case before the court and the court is of opinion that, ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and under which the various documents were recovered and those documents were used as evidence against the appellant, it is necessary that the cross-examination of Panch witnesses should be allowed. 5. Accordingly, the entire matter needs to be re-considered after allowing the cross- examination of the witnesses as requested by the appellant. Therefore, the impugned orders are set aside. Appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X
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