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2018 (8) TMI 1354 - HC - CustomsQuantum of penalty u/s 114(i) of Customs Act - cross-examination of witnesses - Statement made under duress and/or threat - Held that:- The impugned order of the Tribunal has examined these very contentions raised by the appellant before us and reduced the penalty imposed upon Smt. Bharti Bhutada and the appellant from ₹ 25 lakhs to ₹ 1 lakh and ₹ 50 lakhs to ₹ 5 lakhs taking into account the role attributable to each of them in illegal export of foreign currency. This is a finding of fact and in the absence of it being pointed out that the role of Smt. Bharati Bhutada was much more than mere handing over the foreign currency, no reason to interfere with the impugned order can arise. Cross-examination of witnesses - Held that:- The impugned order of the Tribunal has considered the same and held that some of the witnesses had been offered for cross-examination and those not offered for cross-examination were not shown to have prejudiced the appellant in any manner - no fault in these fact can be found in not granting cross-examination of some of the witnesses. Statement made under duress and/or threat - Held that:- It has been recorded that there was no complaint made by the appellant when he was produced before the Magistrate. Besides holding that retraction of the statement by the appellant was an after thought. Thus, partially dismissing the appeal while reducing the quantum of penalty. There is no merit requiring interference - appeal dismissed - decided against appellant.
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