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2016 (11) TMI 175 - AT - CustomsImposition of penalties - whether the appellants are involved in aiding and abetting fraudulent claim of drawback? - Held that: - As regard the repeated request of the appellant for cross examination of various persons, I find that Adjudicating authority has called witnesses for cross examination but they were not available therefore case was denovo adjudicated on the basis of available evidences. I do not find anything wrong in deciding the case on the basis of evidences or whatsoever documents available with the Adjudicating authority. Apart from the statement there are ample documentary evidences which clearly establish that appellants were involved in aiding and abetting fraudulent availement of drawback. Therefore even if cross examination of the witnesses could not be conducted the same will not vitiate the proceedings carried out by the Adjudicating authority. As per facts and circumstances of the case and the evidences relied upon by the Adjudicating authority, I do not find any infirmity in the order. The impugned order is upheld and appeals are dismissed - decided against appellant.
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