2021 (11) TMI 1171

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.... JUDGMENT Two principal grounds have been raised by the petitioner for assailing an order passed by the Customs, Excise and Service Tax Appellate Tribunal on March 11, 2020. 2. By the impugned order, the goods apparently seized from the possession of the petitioner were allowed to be confiscated and the previous penalty imposed on the petitioner was reduced to Rs. 10,000/-. The petitioner sa....

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.... through Advocate, suggested that the goods may have been discovered from elsewhere in the vehicle and not from the person of the petitioner. In the relevant letter issued by Advocate on behalf of the petitioner, a request was also made for the petitioner to be permitted to cross-examine the so-called independent witnesses who were allegedly present at the time that the seizure took place. 4. T....

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....6. The seizure was made in June, 2016. 6. The petitioner's request for cross-examining the independent witnesses was turned down by an order dated April 6, 2017 and, though the petitioner renewed the prayer to cross-examine the relevant witnesses in course of the personal hearing afforded by the Additional Commissioner of Customs, the decision to decline such opportunity was not challenged.....