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2021 (6) TMI 580 - AT - CustomsSmuggling - Cigarettes - charges based on statements - cross-examinations of statements not done - HELD THAT:- The entire case based on primarily on statement. The charges have also been established on the basis of these statements. It is seen that all three notices have denied any knowledge of the transaction of presence of cigarettes in the containers. There is no specific primary evidence produced by revenue, except the statements, to establish that the notices were aware of the presence of cigarettes in the container - Since it is seen that there no major evidence other than the statements has been produced about the knowledge of the appellants about presence of the cigarettes in the container. It is on paramount importance that the statements are properly tested with cross-examination. Since Cross-examination is not granted the impugned order is set aside and matters are remanded for fresh decision after giving opportunity of cross examination to the appellants - Appeal allowed by way of remand.
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