TaxTMI 
TaxTMI 
2016 (4) TMI 363
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....undareswaran ORDER By an order dated 17.12.1998, the Customs, Excise and Gold (Control) Appellate Tribunal, South Zonal Bench, Chennai has referred the following two questions of law for our consideration under section 130 of the Customs Act, 1932:- "1) Whether the Tribunal erred in relying upon the statement of one Sundaram when the said statement was not made available to the appellants eithe....
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....elieve that the same was smuggled. A statement was recorded from T.R.Nanniar on 16.6.1992 under section 108 of the Customs Act, 1962. 4. Subsequently, Nanniar retracted his statement on 19.6.1992. In the meantime, the silver bars were assayed and found to be of purity ranging from 99.42 to 99.51. 5. A show cause notice was issued on 10.12.1992 proposing confiscation and imposition of penalty. Af....
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....ellant wanted to cross-examine, viz., Sundaram is also no more. Therefore, the questions as well as the silver bars alone survive for our adjudication. 8. It is seen from para 2 of the order of the Tribunal that even the appellant did not ask for cross-examination of Sundaram. The relevant portion of the order of the Tribunal reads as follows:- "On a query from the Bench, he has fairly conceded ....