Penalties for Illegal Rice Exports u/s 114 Overturned Due to Lack of Evidence and Cross-Examination.

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....Imposition of penalties u/s 114 of the Customs Act, 1962 - illegal exports of rice from India - the entire case of the Revenue is based upon the statements for which cross-examination was not allowed, without any further corroboration and that too in respect of past activities, the imposition of penalties upon the appellants is not justified....