2018 (1) TMI 965

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....iscated "rad Ki Dal', valued at Rs. 14.20 Lakhs, with an option to the appellant to redeem the same on payment of Redemption Fine of Rs. 3.55 Lakhs, on the findings, the said "Urad Ki Dal", admittedly seized from the Indo-Nepal Border was meant for illegal exports to Nepal. In addition, two trucks, belonging to Shri Bhola Shanker Pandey & Shri Vijay Shanker Tripathi, which was loaded with the said "Urad Ki Dal", stands confiscated with an option to them to redeem the same on payment of Redemption Fine Rs. 2 Lakhs each. Further penaltis of Rs. 14 Lakhs stands imposed upon Shri Kamlesh Gupta - Owner of "Urad Ki Dal", Rs. 1 Lakh on Shri Rahul Mishra - Supplier, from whom "Urad Ki Dal" was purchased by Shri Kamlesh Gupta, Rs. 10,000/- on Shri B....

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....ies upon them, resulting in passing of the present impugned orders. 5. The appellants' contentions, represented through their ld. Advocate, Ms. Surabhi Sinha, are to the effect that the statement of Shri Kamlesh Gupta has been found to be incorrect by the Adjudicating Authority himself, when he himself observed that the names of the buyers disclosed by the appellants were found to be fake/non-existing, as also the fact that he had to receive an amount of Rs. 2.59 Crores from his said buyers. As such, the Commissioner has himself concluded that Shri Kamlesh Gupta has given false statement. Nevertheless, he has relied upon the same very statement of Shri Kamlesh Gupta disclosing that the pulses in question were meant for illegal export fro....

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.... of India & Another reported at 2016-TIOL-1238-HC-P&H-CX, has held that not only cross-examination but examination-in-chief is also required to be undertaken by the Adjudicating Authority before the statement of any person is relied upon. The Hon'ble Supreme Court in the case of Arya Abhushan Bhandar Versus Union of India reported at 2002 (143) E.L.T. 25 (S.C.), has observed that non-production of such witnesses for cross-examination results in breach of natural justice. To the same effect is the decision of the Hon'ble Delhi High Court in the case of Basudev Garg Versus Commissioner of Customs reported at 2013 (294) E.L.T. 353 (Delhi). Further the Hon'ble Supreme Court in the case of Andaman Timber Industries Versus Commissioner of Central....