Home Case Index All Cases Customs Customs + AT Customs - 2009 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (10) TMI 389 - CESTAT, MUMBAIBaggage- The officers detained the gold chain with diamonds-studded pendant under the reasonable belief that the same had been attempted to be smuggled into India and hence liable to confiscation under the Customs Act. We set aside the Commissioner’s order and allow this appeal by way of remand, directing the ld. Commissioner to pass fresh speaking order on all questions of law and facts involved in this case, after giving to the appellant a reasonable opportunity of adducing evidence and also of being personally heard. We make it clear that a reasonable opportunity of cross-examining the witnesses concerned, is also part of the opportunity of adducing evidence. In the nature of this case, we trust, the Ld. Commissioner will pass orders as early as possible. At any rate, the order shall be passed within a period of 3 months from the date of receipt of a certified copy of this order. Held that- We make it clear that a reasonable opportunity of cross-examining the witnesses concerned, is also part of the opportunity of adducing evidence. In the nature of this case, we trust, the Ld. Commissioner will pass orders as early as possible. At any rate, the order shall be passed within a period of 3 months from the date of receipt of a certified copy of this order.
|