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    <title>1992 (9) TMI 209 - CEGAT, CALCUTTA</title>
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    <description>Denial of relied-upon documents and refusal of cross-examination of co-accused and officers vitiated the adjudication against the first two appellants, because it prevented an effective rebuttal of the case and breached natural justice; the matter was remanded for fresh adjudication after supply of documents and opportunity of cross-examination. Confiscation of the third appellant&#039;s truck was upheld because co-accused statements were independently corroborated by surrounding circumstances, including identification of the vehicle and its abandonment, supporting its use in smuggling. The redemption fine imposed on the third appellant was reduced, having regard to the long seizure period, deterioration in value, and financial hardship.</description>
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    <pubDate>Tue, 01 Sep 1992 00:00:00 +0530</pubDate>
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      <title>1992 (9) TMI 209 - CEGAT, CALCUTTA</title>
      <link>https://www.taxtmi.com/caselaws?id=82143</link>
      <description>Denial of relied-upon documents and refusal of cross-examination of co-accused and officers vitiated the adjudication against the first two appellants, because it prevented an effective rebuttal of the case and breached natural justice; the matter was remanded for fresh adjudication after supply of documents and opportunity of cross-examination. Confiscation of the third appellant&#039;s truck was upheld because co-accused statements were independently corroborated by surrounding circumstances, including identification of the vehicle and its abandonment, supporting its use in smuggling. The redemption fine imposed on the third appellant was reduced, having regard to the long seizure period, deterioration in value, and financial hardship.</description>
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