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2017 (10) TMI 985 - CESTAT ALLAHABADSmuggling - gold - confiscation - redemption fine - penalty - Held that: - the genuineness of the appellant is doubted and the goods were rightly seized - carrying the gold in temple is doubtful, therefore, it is a case of smuggling of gold by the appellant from Nepal to India - confiscation upheld. Cross-examination of witnesses - Held that: - in the case of Surjeet Singh Chhabra Vs. Union of India [1996 (10) TMI 106 - SUPREME COURT OF INDIA], the Hon'ble Apex court has held that when the goods have been recovered in the custody of the appellant itself during the course of investigation, in that circumstances by providing cross-examination of the witnesses is of no help - Admittedly, the goods in question has been recovered from the personal custody of the appellant. Therefore, there is no requirement to give cross-examination to the appellant of the panch witnesses. The value of gold is ₹ 6,26,258/- and redemption fine and penalties are imposed of ₹ 1 lakh each which are highly excessive, therefore, the redemption fine and penalty are reduced to Rs,50,000/- each. Appeal allowed in part.
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