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2018 (7) TMI 1607 - HC - CustomsPrinciples of natural justice - Cross-examination of persons - Mis-declaration of imported goods - Smuggling of contraband - Held that:- Revenue did not rely merely upon the statement of Mr. Malkiat Singh, who later claimed, was a mere lender and had no substantial means, but also upon other material, including crucial evidence seized from the premises of Mr. H.S. Chadha - the plaintiff’s request for cross-examination and its rejection by the Revenue cannot be characterized as violation of principles of natural justice. Penalty u/s 112 on Mr. Inderjit Singh - Held that:- Involvement of Mr. Inderjit Singh in the whole operation was also with knowledge. The fact that he was an employee of Mr. H.S. Chadha, in the opinion of the Court, does not in any manner absolve him of having contravened provisions of law which attracted penalty - penalty upheld. Appeal dismissed - decided against appellant.
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