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TMI Blog2024 (2) TMI 1143X X X X Extracts X X X X X X X X Extracts X X X X ..... y was given to the Appellant though they have made specific request to this effect. Therefore, we find that principles of natural justice has not been followed by the Adjudicating Authority. The Appellant has produced voluminous records of their ledgers, invoices, copies of Banking transactions etc. to prove that they were carrying legitimate activity of buying and selling of gold and jwellery. These documents have to be properly verified before any conclusion can be arrived at as to whether the seized Golds have the backing of proper licit documents or not. Therefore, we remand the matter to the Adjudicating Authority with the following directions - After following the principles of natural justice, the Adjudicating Authority will pass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting Authority has not made a whisper about the same and has not given any reason as to why the Cross-Examination request was not entertained by him. Therefore, he submits that principle of natural justice has not been followed in this case. He submits that the entire case has been fastened on the Appellants based on the presumptions and assumptions without proper corroborative evidence and without going into the documentary evidence produced by them. Therefore, he prays that the Appeals may be allowed. 3. The Learned AR submits that in the recorded Statements, the main Appellant has clearly admitted that they were not carrying with the proper documentary evidence for the movement of the goods. He also points out to the anomaly in their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d voluminous records of their ledgers, invoices, copies of Banking transactions etc. to prove that they were carrying legitimate activity of buying and selling of gold and jwellery. These documents have to be properly verified before any conclusion can be arrived at as to whether the seized Golds have the backing of proper licit documents or not. 7. Therefore, we remand the matter to the Adjudicating Authority with the following directions:- (a) Cross Examination sought by the Appellant in respect of various persons regarding recording Statement should be allowed to them. (b) The Appellant should produce all the documentary evidence before the Adjudicating Authority in support of their claim that the seized gold is part of thei ..... X X X X Extracts X X X X X X X X Extracts X X X X
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