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2017 (8) TMI 255 - AT - CustomsConfiscation - penalty - export of restricted item - Red Sanders - Smuggling - principles of Natural Justice - Held that: - the investigating agency attempted to interrogate the appellants, but failed to do so as they did not turn up in response to the summons. But it is not clear that when the appellants appeared in personal hearing, why the investigating officers were not given an opportunity to interrogate them. In my considered view, the investigating agency should be given an opportunity to interrogate the appellants as they had not appeared during investigation and thereafter, the Adjudicating Authority would proceed to decide the matter after considering the right of the cross examination as claimed by the appellants - appeal allowed by way of remand.
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