2020 (2) TMI 767

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..... Petitioners were not permitted to cross-examine the persons whose statements are relied upon and no separate penalty can be imposed upon the Proprietor and the Firm. In order to test the argument so advanced, we have gone through the findings recorded by the adjudicating authority. We find that all the points consisting of disputed question of facts are dealt with in the order. If the findings .....

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..... s Sixty Five Lakhs Sixty Eight Thousand Two Hundred and Forty Six only) under Sections 111(b), 111(d) and 111(h) read with Sections 2(26) and 2(39) therein read with Section 11 of the Customs Act, 1962 is the subject matter of challenge in both these Petitions. The order also imposes penalty and such further consequential orders are also passed. 2. At the outset, we made a query to the learned .....

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..... ant disregard to law or rules or procedure or acted in violation of principles of natural justice where no procedure is specified. 4. It is urged that the documents enlisted in Annexure-A to show cause notice were not supplied. The Petitioners were not permitted to cross-examine the persons whose statements are relied upon and no separate penalty can be imposed upon the Proprietor and the Firm. .....

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