Home Case Index All Cases Customs Customs + AT Customs - 2016 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (12) TMI 1026 - CESTAT, KOLKATAImposition of penalty u/s 114 of the Customs Act, 1962 - penalty imposed based on the statements of Shri Krishna Pal Singh and Shri Goutam Prasad Jaiswal - request for cross-examination not considered - principles of natural justice - Held that: - In the absence of any reasoning for denying the opportunity of cross-examination the case of Shri Prahlad Agarwal is required to be remanded back to the Adjudicating authority for making efforts to extend the cross-examination of the witnesses whose statements are relied upon by the investigation for penal action against the Appellant. Appeal of Shri Prahlad Agarwal is allowed by way of remand to the Adjudicating authority to decide the issue afresh after extending cross-examination of the relied upon witnesses and also by giving an opportunity to the Appellant to explain his case - appeal allowed by way of remand. Imposition of penalty on other Appellant Shri Subhas Oraon - none appeared on his behalf - Held that: - it is observed that he is not interested in pursuing his Appeal. Accordingly Appeal is dismissed for non-prosecution.
|