2001 (8) TMI 1090

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....e application has been filed by Shri Praveen Juneja stating that a mistake has crept in, in the final order of the Tribunal. 2. Arguing the case, Shri K.K. Anand, ld. Advocate submits that in this case the principles of natural justice have been violated; that the statements were recorded under duress; that the cross-examination of the witnesses or whose statements were relied upon was not p....

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.... the goods seized from the godown at Mongolpur Khurd. The evidence on the record in respect of smuggling activity of Praveen Juneja is the statement of two drivers showing that Praveen Juneja was receiving the smuggled goods. Praveen Juneja was identified by the two truck drivers. The other evidence is about letting out the premises to Praveen Juneja. To what extent this statement can be relied up....

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....iving the smuggled goods nothing more is left to establish the chain and nexus of the goods. Thus, I hold that Praveen Juneja was one of the persons concerned with smuggled goods. In this view of the matter, I find that there is adequate evidence on record to prove that Praveen Juneja was concerned with smuggled goods. In the circumstances, I set aside the impugned order and restore the order of a....

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.... at by examining the facts, the importance of cross-examination is minimised. Thus, the Tribunal examined the facts and decided the issue. In the prayer the Revenue urged that "in view of the submission, the order of the Collector of Customs (Appeals) is not based on the correct appreciation of facts is therefore not proper legal and correct. The Hon'ble Tribunal is, therefore, requested to set as....