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1978 (12) TMI 49 - SC - Central ExciseWhether on February 18, 1962, an opportunity was given to Tharad and Purohit to explain the markings on the packages? Held that:- In the present case, the statement alleged to have been recorded of some person from the shop of M/s. Dayalji Bhawanji was not made available to Purohit. The name of the person who made the statement was not even disclosed. Even though a request was expressly made, the person who made the statement was not brought before the Collector of Customs for examination, and even the person who had recorded the statement did not appear before that authority. The story of Purohit that he had travelled on August 6, 1961 from Pandu to Shillong was disbelieved without giving him a hearing on the evidence collected, especially after he had insisted that the clerk who had made the statement should be examined. It is again not clear whether any explanation relating to the markings on the packages from which inferences were raised was asked for. Thus the High Court was therefore right in holding that the proceedings of the Collector of Customs were vitiated because the enquiry held by the Collector violated the rules of natural justice. Appeal dismissed.
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