https://www.taxtmi.com/caselaws?id=83833 The appeal arose from the confiscation of 290 gold biscuits and Indian currency by the Collector of Customs. Penalties were imposed on the appellant under the Customs Act and Gold (Control) Act. The case relied on statements of co-noticees, but the appellant was denied the right to cross-examine them, deemed a violation of natural justice. The Tribunal found the Department failed to prove the currency was from smuggled gold sales, granting the appellant the benefit of doubt. The appeal was allowed with consequential relief, with a majority decision remanding the matter for further consideration with cross-examination opportunity. en-us Thu, 28 Jul 1994 00:00:00 +0530 Mon, 18 Jul 2011 12:18:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83833 The appeal arose from the confiscation of 290 gold biscuits and Indian currency by the Collector of Customs. Penalties were imposed on the appellant under the Customs Act and Gold (Control) Act. The case relied on statements of co-noticees, but the appellant was denied the right to cross-examine them, deemed a violation of natural justice. The Tribunal found the Department failed to prove the currency was from smuggled gold sales, granting the appellant the benefit of doubt. The appeal was allowed with consequential relief, with a majority decision remanding the matter for further consideration with cross-examination opportunity. Case-Laws Customs Thu, 28 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83833