https://www.taxtmi.com/caselaws?id=404120 Denial of cross-examination was justified where the Senior DCM's letter merely reflected official railway records and no material prejudice resulted from not examining a record-based communication. In relation to seized gold, the Department failed to establish a reasonable belief that it was smuggled; suspicious circumstances, a found letter, travel confirmation, and contradictory statements were insufficient to trigger the burden under section 123 in the absence of admissions, foreign markings, or other incriminating material. As the foundational requirement for section 123 was not met, confiscation could not be sustained and the consequential penalties also fell. The adjudication order was set aside and consequential relief followed. en-us Mon, 15 Feb 2021 00:00:00 +0530 Thu, 13 Jan 2022 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404120 Denial of cross-examination was justified where the Senior DCM's letter merely reflected official railway records and no material prejudice resulted from not examining a record-based communication. In relation to seized gold, the Department failed to establish a reasonable belief that it was smuggled; suspicious circumstances, a found letter, travel confirmation, and contradictory statements were insufficient to trigger the burden under section 123 in the absence of admissions, foreign markings, or other incriminating material. As the foundational requirement for section 123 was not met, confiscation could not be sustained and the consequential penalties also fell. The adjudication order was set aside and consequential relief followed. Case-Laws Customs Mon, 15 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404120