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2017 (2) TMI 609 - CESTAT KOLKATA

2017 (2) TMI 609 - CESTAT KOLKATA - TMI - Abatement of appeal - death of appellant. - Smuggling - Natural justice - confiscation of currency - Held that: - the Tribunal in the earlier order had remanded back the case with the direction to give fair opportunity to the appellant so that a fair trial 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 o .....

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is dead as per the death certificate filed earlier. On 25.10.2016 an application was filed and Ld. AR was asked to verify the documents and report to the bench. Ld. AR today submits that the fact has been verified and Revenue agrees to the fact as submitted. 2. Considering the averment of the Ld. Counsel for the appellants as above and upon perusing the documents filed regarding the death of the appellant Partho Ghosh on 24.11.2015 as issued by the Indian High Commission at Kuala Lumpur, Malyasi .....

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and was subsequently handed over to the Customs Officers. Jullu Mondal was carrying US $ 60,000 concealed under his two kneecaps and was allegedly trying to smuggle the same out of India. Jullu Mondal in his detail statement submitted that he was earlier purchasing sugar from Shri Subhas Agarwal, the appellant herein. The appellant handed over US $ 60,000 to be given to one Partho Ghosh in Bangladesh. The Adjudicating Authority confiscated the currency recovered from Jullu Mondal and imposed pen .....

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tion) Act, 1992, as amended, read with Section 11 of the Customs Act, 1962 rendering the same liable to confiscation under Section 111(b) and Section 113(d) of the Customs Act, 1962. 5. Ld. Advocate for the appellant further submits that penalty on the appellant has been imposed under Section 112 and Section 114 of the Customs Act, 1962. It is the case of the appellant that Section 112 refers to penalty for improper importation of goods, whereas the case is not about the import of the currency. .....

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