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2016 (2) TMI 652 - AT - CustomsExport of antique items - old metallic coins - silver kamar band - confiscation and penalty - relied upon documents are not provided to the appellant - appellant stated that his cross-examination is absolutely crucial because he needs to be questioned on several aspects including (i) whether he was duly authorised by D.G., ASI as required under Section 24 of AAT Act, (ii) the methodology which was adopted by him for coming to a finding that the impugned goods were antiques and (iii) how was it ensured that the goods which were examined by him were actually those which were seized. Held that:- not permitting cross-examination of Mr. Manjhi is grossly violative of the principles of natural justice and therefore the impugned order is not sustainable. However, we may add here that violation of principles of natural justice is a curable defect - however cross examination of panchas not allowed - as we have already come to a conclusion that denial of cross-examination of Mr. Manjhi is grossly violative of principles of natural justice and consequently the impugned order cannot be sustained and would need to be remanded for de novo adjudication, we refrain from expressing any view with regard to the liability of confiscation of the impugned goods seized at Pamposh Enclave. - Matter remanded back - Decided partly in favor of appellant.
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