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2016 (4) TMI 363 - HC - CustomsWhether 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.Nanniar on 16.6.1992 under section 108 of the Customs Act, 1962. Held that:- Before proceeding with the questions of law referred to us by the Tribunal for our consideration, it is necessary to take into two important developments. The first is that the appellant is no more. The second is that the party, whom the appellant wanted to cross-examine, viz., Sundaram is also no more. The appellant did not ask for cross-examination of Sundaram. The seizure took place about 24 years ago. The reference itself was of the year 2000. Today, even if the contention that Sundaram ought to have been produced for cross-examination is upheld, the matter has to be remitted back, but, it is impossible to produce Sundaram for cross-examination. Therefore, taking into account the developments and also taking into account the admission made by Nanniar, the Tribunal did not commit any mistake in relying upon the statement. - Decided against the appellant
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