2021 (4) TMI 71 - MADRAS HIGH COURT - Customs

Head Note / Extract:
Confiscation - penalty - Gold Bars - noticee not permitted to cross examine the co-noticees, even though their statements recorded under Section 108 of the Customs Act were relied upon - violation of principles of natural justice - HELD THAT:- It was held in the case of S. RAJENDRAN VERSUS THE JOINT COMMISSIONER OF CUSTOMS, ADDL. DIRECTOR AND DEPUTY DIRECTOR [2019 (1) TMI 1868 - MADRAS HIGH COURT ] that such a right is not available. Since the impugned order is appealable, the petitioner are permitted to file an appeal before the appellate authority - petition dismissed.