2024 (3) TMI 192

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.... 75736 of 2023 Customs Appeal No. 75737 of 2023 Customs Appeal No. 75738 of 2023 - FINAL ORDER NO. 75215-75217/2024<br>Customs<br>HON'BLE MR. R. MURALIDHAR , MEMBER ( JUDICIAL ) And HON'BLE MR. RAJEEV TANDON , MEMBER ( TECHNICAL ) Mr. Ashwini Kumar & Amit Pandey , both Advocate for the Appellant Mr. Sourabh Chakraborty , Authorized Representative for the Respondent ORDER PER R. MURALID....

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....rieved, the Appellants are before the Tribunal. 2. The Learned Counsel appearing on behalf of the Appellant submits that in respect of 1096.030 gms seized at their factory premises, the search list prepared by the official on 09/02/2021 itself gives the description of the seized goods as under:- "Serial No. 1 Yellow Metal Bar admitted to be gold of about 20- 21 carat weighing 1096.03 gms." ....

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....ings conducted about 6 Kgs of gold seized at Patliputra Railway Station, the Learned Advocate submits that the initial statements given by the Appellant No. 2 & 3 were subsequently retracted. The Appellants have sought cross- examination of the Panchas and other persons who have recorded the statement. He submits that their request was not accepted by the Adjudicating Authority. Thus principles of....

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....ld have followed the Provisions of Section 138B(b) of the Customs Act, 1962 and should have made the persons reiterate the recordings made before the DRI Officials which was not done. In this case, the Appellants have also sought the Cross Examination of Panchas and other persons recording the statements. Therefore, the Adjudicating Authority was dutybound to grant them their request. Hence, we fi....