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2023 (12) TMI 12 - AT - CustomsLevy of penalty on the appellant since goods were found in his name - Levy of penalty on the Valuer and other persons - Absolute Confiscation - seized gold bars - denial of cross-examination - relevance of statements - HELD THAT:- From the facts as recorded in the impugned order it is evident that the two persons namely Shri Rajat gupta and Shri Rajesh Kumar Gupta, valuer are neither co-accused in the matter nor are they the panch witnesses. The persons whose cross examination has been asked by the appellant were the person whose statement revenue intends to rely for proceedings against the appellant. In the present case it is interesting to note that the Commissioner has by the impugned order imposed penalties under Section 112 (a) and 112 (b) on the appellant and others in respect of the same offense. This only goes to show total lack of understanding of the legal provisions by the adjudicating authority. While imposing the penalties in this manner adjudicating authority has even failed to examine the legal provisions and the case law on the subject. Not a single word is recorded in the impugned order as to why penalty is imposable under Section 112 (a) and/ or section 112 (b) in the impugned order. This clearly shows that the impugned order has been passed in haste without even recording a finding on the basic issues and the legal provisions. The matter needs to be reconsidered by the Original Authority after permitting the cross-examination of the referred two persons before deciding the matter - Matter is remanded to the Original Adjudicating Authority for allowing the cross examination request of the appellant - Appeal allowed by way of remand.
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