2008 (9) TMI 811

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....cates, for the Appellant. Shri Manish Mohan, SDR, for the Respondent. [Order per : K.K. Agarwal, Member (T)]. - These are two stay applications filed by Shri Anil Pannalal Sarogi on whom penalty of Rs. 2,00,000/- has been imposed and the other Shri Suresh Sharma alias Rameshbhai on whom a penalty of Rs. 5,00,000/- has been imposed. After hearing stay applications for some time we find tha....

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....s aided and abetted Shri Suresh Sharma in importation and clearance of the above consignments. 3. The main grievance of the appellant Shri Suresh Sharma is that he has asked for cross-examination of persons whose statements has been relied upon by the department viz. Shri Anil Pannalal Sarogi - Ex-Director of M/s. Krishna Movers (P) Ltd., Shri Eknath Thube - Director of M/s. Krishna Movers....

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.... in the case of Tapan Kumar Biswas v. UOI - 1996 (63) ECR 564 and in the case of Kanungo & Co. v. Collector of Customs - 1983 (13) E.L.T. 1486 (S.C.) wherein Hon'ble Supreme Court has held that the witnesses who have given evidence/statements and information to the Customs Officer cannot be allowed to be cross-examined. It was submitted that cross examination cannot be denied on this ground and th....

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....observing principle of natural justice by providing cross-examination of the persons concerned and to pass a reasoned order thereafter. 4. We have considered the submissions. 5. We find that cross-examination of co-noticees has been denied by adjudicating authority simply on the ground that the appellate Shri Suresh Sharma has not responded to the summon issued earlier which cannot....