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2019 (10) TMI 457 - AT - CustomsFraudulent imports - 224 MT of HDPE of Korean Origin goods - High Seas Sale - it was alleged that the Licence and Deec book against which the goods had been cleared was not issued by the ADGFT Jaipur and was fraudulently manipulated by the appellants - cross-examination of witnesses - Confiscation - redemption fine - HELD THAT:- Admittedly the matter has been readjudicated by the Commissioner in remand proceedings. While remanding the matter CESTAT has directed for cross examination of three persons who had given the statements under Section 108. Commissioner has in impugned order as directed allowed the cross examination of the persons as directed. However Shri Jayesh Tanna refused to appear for cross examination and submitted through the counsel that since he was co-noticee in the matter he should not be cross examined and asked to give evidence against himself. The Commissioner had limited scope in the remand proceedings and could not have put the appellants in more precarious position then what was held against them in the earlier proceedings specifically when revenue had not filed any appeal against the earlier order. The penalty imposed under section 112 (a) reduced to ₹ 20 lakhs and 10 lakhs respectively - other part of demand upheld - appeal allowed in part.
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