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TMI Blog2024 (2) TMI 1143X X X X Extracts X X X X X X X X Extracts X X X X ..... 76040, 76041, 76042 of 2016 - FINAL ORDER NO. 75309-75315/2024 X X X X Extracts X X X X X X X X Extracts X X X X ..... produced by them before the lower authority has been given proper consideration by him before arriving at his conclusion. He further submits that they have specifically sought the Cross Examination of the persons who had recorded their statements under Section 108 of the Customs Act, 1962. In the impugned Order, the Adjudicating Authority has not made a whisper about the same and has not given any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts have not discharged the onus in terms of Section 123 of Customs Act, 1962. Therefore, he justifies the confirmed demand and prays that the present Appeal may be dismissed. 4. Heard both sides and perused the documentary evidence placed by both the sides. 5. On going through the Reply Letter submitted by the Appellant to the Adjudicating Authority, it is seen that in Paragraph 26 of their let ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pecific request to this effect. Therefore, we find that principles of natural justice has not been followed by the Adjudicating Authority. 6. The Appellant has produced voluminous records of their ledgers, invoices, copies of Banking transactions etc. to prove that they were carrying legitimate activity of buying and selling of gold and jwellery. These documents have to be properly verified befor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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