1983 (3) TMI 294

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....e, for the Appellants. Shri Kunnikrishnan, JDR, for the Respondent. ORDER [Order per : M. Gouri Shankar Murthy]. - In this Revision Petition to the Government of India, transferred to the Tribunal and heard as an appeal pursuant to Section 131B of the Customs Act, 1962, the material facts are - (a) the business premises of the Appellant were searched on 24-7-1975 and rough emerald....

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....ion 3(1) of the Imports and Exports (Control) Act, 1947 read with Section 11 of the Customs Act, 1962. It is not as if the Appellant has to press his request for cross-examination of the witnesses. 3. They have to be offered for cross-examination and if the Appellant declined to cross-examine them that could have been sufficient ground to dispense with their cross-examination. 4. T....

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....tnesses to the Panchnama or the opinion of the Jewellery Appraiser is not worth any reliance whatsoever, not having been put to test. 7. To this extent, therefore, we are convinced there has been a failure of justice inasmuch as the Appellant was prejudiced in his defence for failure to produce the witnesses, in particular, Jewellery Appraiser for cross-examination. 8. We, therefor....