https://www.taxtmi.com/caselaws?id=46316 Where relied-upon statements were disclosed to the delinquent during proceedings and no specific request was made to produce the witnesses for cross-examination, a challenge based on breach of natural justice failed; the court noted that personal hearings were also afforded and the material was shown to the petitioner. The revisional finding that the petitioner had facilitated smuggling was upheld because it was supported by the record, including recovery of a duty chart from a Maruti car and the statements recorded in the proceedings. The reduced penalty was sustained, and the writ petition was dismissed. en-us Fri, 18 Aug 2000 00:00:00 +0530 Sat, 17 Jul 2010 11:27:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46316 Where relied-upon statements were disclosed to the delinquent during proceedings and no specific request was made to produce the witnesses for cross-examination, a challenge based on breach of natural justice failed; the court noted that personal hearings were also afforded and the material was shown to the petitioner. The revisional finding that the petitioner had facilitated smuggling was upheld because it was supported by the record, including recovery of a duty chart from a Maruti car and the statements recorded in the proceedings. The reduced penalty was sustained, and the writ petition was dismissed. Case-Laws Customs Fri, 18 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46316