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2018 (5) TMI 453 - HC - CustomsPrinciples of Natural Justice - Whether the fact that only because statements recorded under section 108 of the Customs Act, 1962 are admissible in evidence, ipso facto immune the investigating authority or its officers from examination / cross-examination by the noticees? - Held that: - the company, i.e. M/s Alliance Strategies Limited, thereafter did not file any contempt or another application stating that the documents or photocopy of eight files were not furnished. Neither this plea was raised before the CESTAT. Even copy of the order dated 13th August, 2014 passed by the Ld. Single Judge of this High Court in Writ Petition (Civil) No. 4494/2014 was not filed before the CESTAT. Findings of the CESTAT affirming the order-in-original are factual, do not require re-examination or reappraisal, as the findings in the order dated 5th May, 2014 are clear and categoric - The factual findings on forgery are not perverse or illogical. Appeal dismissed - decided against appellant.
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