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2024 (2) TMI 312 - AT - CustomsLevy of penalty u/s 114 of the Customs Act, 1962 on the owners of the seized goods - Allegation that, pulses (URAD ki Dal) in question were meant for illegal export from India to Nepal - requirement to cross-examination of the witnesses - violation of principles of natural justice - genuineness of the Punchnama - panch witnesses are stated to be ‘daily wage laborers' - HELD THAT:- It is found that the Tribunal, while remanding, has referred to a number of decisions in Para-7 of the order by which it has been held that cross-examination in such a situation needs to be allowed. The impugned order which has been passed contrary to the directions recorded in the order remanding the matter for de novo consideration without any valid justification cannot be sustained. Further, as the prayer made in the appeal is only to the extent of setting aside the penalty of Rs. 14,00,000/- imposed under Section 114 of the Customs Act, 1962 on the present appellant, the same is set aside. Accordingly, as far as the present appellant is concerned, there are no merits in the impugned order and the same is set aside - the appeal of the appellant is allowed to the extent of prayer made in the appeal.
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