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2012 (9) TMI 570 - DELHI HIGH COURTRevision petitions - personal penalty - custom officers had intercepted one passenger Krishan Kumar Gupta with foreign currency - passenger Shri Krishan Kumar Gupta had stated that the seized foreign currency was handed over to him by Shri Rajeev Wadhwa Director M/s. Mahavir Forex (P) Ltd. The second applicant Shri Sanjeev Wadhwa is another Director of said company. Both the applicant failed to appear before Customs for tendering their statement despite repeated summons – Held that:- What extent the said statement is admissible against a third party when the said third party has not been given right to cross-examination - petitioners have been implicated only on the basis of the statement by the third person - order does not even refer to the submissions made on behalf of the petitioners, evidence/material relied upon by the petitioners and deal with them - matter is remanded to the Joint Secretary, Government of India, for fresh adjudication
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