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2019 (2) TMI 888 - AT - CustomsRevocation of CHA License - forfeiture of security deposit - fraudulent import undertaken by (i) M/s M.A. Traders, Kolkata and (ii) M/s Z.S.Trade Com Pvt. Ltd. - contraband and mis-declared item - principles of natural justice - Held that:- There are discrepancies between the statements given by Mr.Abid Ali as well as Mr.Maswood Ahmed. The appellant has sought cross-examination of both the witnesses. Though one of the witnesses is said to have appeared on 12.03.2018, no personal hearing took place on that date. Since cross-examination of the two witnesses is claimed to be significant to the defence for the appellant, we are of the view that the matter needs to be remanded to the adjudicating authority to pass denovo orders after extending an opportunity for cross-examination of Mr. Abid Ali as well as Mr. Maswood Ahmed - Appeal allowed by way of remand.
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