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2018 (1) TMI 965 - AT - CustomsSmuggling - illegal exports to Nepal - “Urad Ki Dal” - opportunity of cross-examination - Held that: - If the appellant is disputing the factual positions and if the various deponents’ statements have retracted from their earlier statements, such cross-examination is required to test the veracity of their statements as also to establish the factual position. Such cross-examination was necessary, especially in view of the fact that the Adjudicating Authority himself found incorrectness of the statement of Shri Kamlesh Gupta - The Hon’ble Supreme Court in the case of Arya Abhushan Bhandar Versus Union of India [2002 (3) TMI 54 - SUPREME COURT OF INDIA], has observed that non-production of such witnesses for cross-examination results in breach of natural justice - matter remanded to the Lower Authorities for afresh decision, after affording the cross-examination of the witnesses In as much as, the Adjudicating Authority has not provided the cross-examination, the impugned order is in violation of the principles of natural justice and is required to be set aside on the said ground itself. Separate penalty on Shri Rahul Mishra - Held that: - The charges of collusion against the said appellant are not substantiated by any evidence - As such in the absence of any evidence to the contrary, there is no justifiable reason to impose penalty on the said appellant. Appeal allowed in part and part matter on remand.
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