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TR Nanniar (Deceased) , Sheshammal, Lakshmi, Vasanthi, Indhira, Vanaja, Uma Versus Commissioner of Customs, Tiruchirapalli

Whether the Tribunal erred in relying upon the statement of one Sundaram when the said statement was not made available to the appellants either through the show cause notice or during the proceedings before the learned Collector (Appeals) - Seizure conducted on 16.6.1992 in the business premises of the assessee by name T.R.Nanniar (who is now no more) and seized 6 silver ingots weighing 19.165 kilograms, on a reasonable believe that the same was smuggled. A statement was recorded from T.R.Nanni....... + More


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