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2024 (4) TMI 637 - AT - CustomsConfiscation of imported goods - Black pepper - advance authorisation scheme - fulfilment of export obligation or not - reliability of statements - cross-examination of persons whose testimony is relied upon - HELD THAT:- Owing to non-adherence to section 138B of Customs Act, 1962, the findings of the lower authorities cannot be validated, that have relied upon statements to conclude that the appellants were aware of the diversion that M/s Bruno Exports were engaged in which has bearing on recourse to section 112 of Customs Act, 1962. The findings of the lower authorities suffer from infirmities arising from having fastened condition while ordering redemption and from the statements relied upon not having crossed the bar of relevancy prescribed by section 138B of Customs Act, 1962 - the appeals cannot be taken to its logical conclusion in the absence of validity of the impugned order on both counts. The impugned order is set aside - matter remanded back to the adjudicating authority for a fresh decision after permitting cross-examination of the witnesses sought for and to set right the terms of redemption - appeal allowed by way of remand.
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