2024 (2) TMI 1143

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....No. 76035, 76037, 76038, 76039 , 76040, 76041, 76042 of 2016 - FINAL ORDER NO. 75309-75315/2024<br>Customs<br>HON'BLE MR. R. MURALIDHAR, MEMBER (JUDICIAL) And HON'BLE MR. RAJEEV TANDON, MEMBER (TECHNICAL) Mr. Ramakant Gaur, Sneha Arya, Meenakshi Sahu, all Advocate & Mr. Rajesh Mittal, CA for the Appellant Mr. Tariq Sulaiman, Authorized Representative for the Respondent ORDER PER R. MUR....

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.... that none of the documentary evidence produced by them before the lower authority has been given proper consideration by him before arriving at his conclusion. He further submits that they have specifically sought the Cross Examination of the persons who had recorded their statements under Section 108 of the Customs Act, 1962. In the impugned Order, the Adjudicating Authority has not made a whisp....

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....5. Therefore, he submits that the Appellants have not discharged the onus in terms of Section 123 of Customs Act, 1962. Therefore, he justifies the confirmed demand and prays that the present Appeal may be dismissed. 4. Heard both sides and perused the documentary evidence placed by both the sides. 5. On going through the Reply Letter submitted by the Appellant to the Adjudicating Authority,....

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....iven to the Appellant though they have made specific request to this effect. Therefore, we find that principles of natural justice has not been followed by the Adjudicating Authority. 6. The Appellant has produced voluminous records of their ledgers, invoices, copies of Banking transactions etc. to prove that they were carrying legitimate activity of buying and selling of gold and jwellery. The....