TMI Blog2023 (6) TMI 597X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellant only on 18/11/2017. It is seen that even the statement of Mr. Sripada Barik was retracted by him. In such circumstances, it is felt that the matter is required to be re-visited at the Adjudication level. The matter is being remanded to the Adjudicating Authority for the limited purpose to consider the following:- (i) The Appellant s should be given an opportunity to cross-examine Shri Siddhartha Mehta, Manager of J. J. House Pvt. Ltd. (ii) The Appellant should be given the details of delivery of goods by Brinks India to the Appellant No.2 after the invoice was prepared by J. J. House Pvt. Ltd. on 17/11/2017 from Brink India s Records. Appeal allowed by way of remand. - Customs Appeal No. 75237 of 2021 And 75238 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he possession of the said gold bar. After the subject goods were seized from Mr. Sripada Barik his statements were recorded. 3. The Appellant No. 2, furnished the invoice along with other documents substantiating his submissions of the licit procurement of the subject gold bar. 4. Show Cause Notice dated 11.05.2018 was issued asking why the gold bar weighing 1 kg valued at Rs 29,90,312/- should not be confiscated under Section 111(b) (d) of the Act and penalty should not be imposed on both the Appellants under Section 112(b) of the Act. The Appellants submitted the detailed replies rebutting the allegations made in the show cause notice dated 11.05.2018. The Ld. Additional Commissioner of Customs (Prev), C.C.(P). vide OIO dated 28.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. Rahul Rampuria on 17/11/2017 with his own stamp. Hence, he submits that the delivery was received on 17/11/2017 itself. As the entire case is based upon this assumption that the gold was not received by Mr. Rahul Rampuria Company on 17/11/2017, non-allowing of cross-examination of Sri Siddhart Mehta, Authorized Signatory and Accountant of JJ House vitiates the proceedings. Therefore, he prays that the Appeal is required to be allowed. 8. The Learned AR submits that the documentary evidence show that the goods were purchased by J.J. House Pvt. Ltd. vide invoice dated 16/11/2017 and the goods have been moved from Ahmedabad through Brinks India and record shows that they have delivered the goods to J.J. only on 8 PM on 17/11/2017. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der the following:- (i) The Appellant s should be given an opportunity to cross-examine Shri Siddhartha Mehta, Manager of J. J. House Pvt. Ltd. (ii) The Appellant should be given the details of delivery of goods by Brinks India to the Appellant No.2 after the invoice was prepared by J. J. House Pvt. Ltd. on 17/11/2017 from Brink India s Records. 10. The Adjudicating Authority will follow the principle of natural justice and after fulfilling the above conditions, he may pass a suitable order. Appeal is disposed of thus. 11. As the matter is being remanded, the Department is directed to not dispose off the confiscated goods till the issue is finalized. 12. Since the matter pertains to year 2017, the Adjudicating Authority is di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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