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2013 (9) TMI 828 - HC - CustomsOmission and Commission in the Illegal Attempt to Export - Penalty u/s 114(i) r.w.113 (d) of Customs Act - Held that:- The order passed by the Additional Commissioner of Customs was upheld , which was the subject matter of challenge in the writ petition, was bad on the ground of procedural illegality - Therefore, the order dated 6th November, 2012 was set aside - The matter was remanded back to the Additional Commissioner of Customs - He shall rehear the matter and pass an appropriate order - He shall not rely upon the report of the BSNL unless the same had been proved in accordance with law and an opportunity to cross examine the author of the report had been afforded to the writ petitioner - In case that cannot be done, the report cannot be taken into account in deciding the matter.
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