2017 (12) TMI 1902

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....deep R. Nair, EO (AR), for the Respondent. ORDER Appellant is before the Tribunal for the second time seeking to quash the penalties imposed upon him under Section 112 of Customs Act, 1962 for alleged participation in the illicit import of cigarettes and other consumable goods by his alleged presence at the time of repacking after clearance of the goods. On the earlier occasion the matter wa....

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....amination of witnesses who had deposed against the appellant. It is his contention that as the entire case against the appellant has been built on these statements, the defence should have been allowed the cross-examination which was denied to them. 3. Learned Authorised Representative contends that the adjudicating authority has elaborated upon the role of the appellant and has also recorded h....

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....f this limited request, it would be only be appropriate that the adjudicating authority should allow cross-examination of these two as provided in Section 138B of Customs Act, 1962. Furthermore, it is seen from the impugned order that penalty has been imposed on the appellant under both Sections 112(a) and 112(b) of Customs Act, 1962. Sections 112(a) and 112(b) are mutually exclusive provisions co....