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TR Nanniar (Deceased) , Sheshammal, Lakshmi, Vasanthi, Indhira, Vanaja, Uma Versus Commissioner of Customs, Tiruchirapalli

2016 (4) TMI 363 - MADRAS HIGH COURT

Whether the Tribunal erred in relying upon the statement of one Sundaram when the said statement was not made available to the appellants either through the show cause notice or during the proceedings before the learned Collector (Appeals) - Seizure conducted on 16.6.1992 in the business premises of the assessee by name T.R.Nanniar (who is now no more) and seized 6 silver ingots weighing 19.165 kilograms, on a reasonable believe that the same was smuggled. A statement was recorded from T.R.Nanni .....

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itself was of the year 2000. Today, even if the contention that Sundaram ought to have been produced for cross-examination is upheld, the matter has to be remitted back, but, it is impossible to produce Sundaram for cross-examination. - Therefore, taking into account the developments and also taking into account the admission made by Nanniar, the Tribunal did not commit any mistake in relying upon the statement. - Decided against the appellant - R.C.No.5 of 2000 - Dated:- 25-2-2016 - V. Ram .....

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either through the show cause notice or during the proceedings before the learned Collector (Appeals)? 2) Whether the decision of the Tribunal that because no cross-examination was asked for, therefore, the non-supply of the said statement of Sundaram to the appellants during the course of proceedings before the learned Collector (Appeals) does not violate the principles of natural justice is correct in law?" 2. Heard Mr.B.Satish Sundar, learned counsel for the applicants/assessees and Mr. .....

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92. In the meantime, the silver bars were assayed and found to be of purity ranging from 99.42 to 99.51. 5. A show cause notice was issued on 10.12.1992 proposing confiscation and imposition of penalty. After a reply was sent, an order in original dated 4.8.1993 was passed confiscating the silver bars and imposing a penalty. The said order was confirmed by the Commissioner (Appeals) on 23.12.1993. 6. However, on an appeal made by the party, the Customs, Excise and Gold (Control) Appellate Tribun .....

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