TMI Blog2017 (2) TMI 609X X X X Extracts X X X X X X X X Extracts X X X X ..... ial shall be ensured. Since cross-examination did not occur and appellant is accused on the basis of the statements of Jullu Mondal, I find that it would be appropriate in the facts and circumstances of the case to remand the matter to the original authority - appeal allowed by way of remand. - C/95/2009, C/96/2009 - FO/A/75091-92/2017 - Dated:- 3-2-2017 - Shri P.K.Choudhary, Member (Judicial) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ala Lumpur, Malyasia on 25.11.2015, it is ordered that the appeal comes to an end since the matter is related to the penalty proceeding only. The object of imposing penalty was to penalize the appellant. Law is well settled that penalty proceeding being quasi criminal in nature, such sentence dies along with the deceased. Accordingly, the appeal of Partho Ghosh is dismissed as abated. Appeal No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority and the appellant is not concerned with the seized currency. Ld. Advocate for the appellant submits that the only allegation against the appellant is that the aforesaid dollars were illegally attempted to be exported to Bangladesh in violation of Section 3(1) Section 3(2) of Foreign Trade (Development Regulation) Act, 1992, as amended, read with Section 11 of the Customs Act, 1962 rende ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in the Denovo Adjudication Order, the Adjudicating Authority has also observed from the statement of Jullu Mondal and other circumstantial evidences it was observed that foreign currency was of Subhas Agarwal and it was given to Partha Ghosh with the intention to smuggle out of 'India illegally 'ere Ld. Advocate raises the question that what were the other circumstantial evidences which ..... X X X X Extracts X X X X X X X X Extracts X X X X
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