2018 (2) TMI 752

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....he Respondent. JUDGMENT [Judgment per : G.S. Patel, J. (Oral)]. - Rule. Respondents waive service. By consent, made returnable forthwith and taken up for hearing and final disposal. 2. The petition challenges the Order-in-Original dated 15th March, 2017 issued by the Additional Commissioner of Customs, Custom House, Marmagoa. The petitioners' case is that they were arrested on arriva....

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....e Customs officials and not the petitioners themselves. Indeed the petitioners were even given customs declaration forms, a matter that seems to have added to the confusion. Those forms contain a declaration by the petitioners of their gold goods. 4. The petitioners repeatedly sought the production of CCTV footage to establish some of this. This is in fact Shri Rodrigues's complaint before....

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....control of the Revenue or of other authorities. That evidence cannot be shut out or kept from the petitioners on the ground that the Revenue has not relied on it. Even if the Revenue has not relied on it, the petitioners may well do so to mount their defence. This portion of the impugned order is therefore unsustainable. It is equally conceivable that with the material at hand, an entirely differe....

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....DVD covers will be authenticated by the registry, and the DVDs in their cover/s will be transmitted to the Adjudicating Authority under a covering letter referencing this order. The Adjudicating Authority will, in the presence of the petitioners and their Advocates, open the packet transmitted from this Court and view the DVDs on some mutually agreed date. 9. Finally, we make it clear that....