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TMI Blog2024 (3) TMI 192X X X X Extracts X X X X X X X X Extracts X X X X ..... . 75737 of 2023 Customs Appeal No. 75738 of 2023 - FINAL ORDER NO. 75215-75217/2024 X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal. 2. The Learned Counsel appearing on behalf of the Appellant submits that in respect of 1096.030 gms seized at their factory premises, the search list prepared by the official on 09/02/2021 itself gives the description of the seized goods as under:- "Serial No. 1 Yellow Metal Bar admitted to be gold of about 20- 21 carat weighing 1096.03 gms." 3. Subsequently, after the quality was verif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... putra Railway Station, the Learned Advocate submits that the initial statements given by the Appellant No. 2 & 3 were subsequently retracted. The Appellants have sought cross- examination of the Panchas and other persons who have recorded the statement. He submits that their request was not accepted by the Adjudicating Authority. Thus principles of natural justice has not been followed in this cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Customs Act, 1962 and should have made the persons reiterate the recordings made before the DRI Officials which was not done. In this case, the Appellants have also sought the Cross Examination of Panchas and other persons recording the statements. Therefore, the Adjudicating Authority was dutybound to grant them their request. Hence, we find that principle of natural justice has not been foll ..... X X X X Extracts X X X X X X X X Extracts X X X X
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