TMI Blog2002 (2) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... incriminating documents were seized. After following procedure penalty of Rs. 2 lakhs was imposed on Shri G. Subramanian by the Joint Commissioner of Customs vide Order-in-Original No. 1/2000, dated 7-1-2000. The appeal filed against this Order-in-Original was dismissed by the Commr. (A), Cochin vide Order-in-Appeal No. 148/2000, dated 16-5-2001. Against this order the present Revision Application filed on the following grounds :- That the principles of natural justice have been violated. The show cause notice was issued to the applicant while he was under COFEPOSA detention and despite of the applicant's request the personal hearing was conducted while he was under detention; that despite of specific request no opportunity was given to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e course of investigation Shri Lawrence Joseph confessed that the main accused Janardhana Iyer had told him about Mani that while travelling in the auto rickshaw, Benny (co-accused) and Mani; secretly talked something and Benny had kept two packets containing currency inside the plastic bags carried by Mani. That after reaching Airport Mani told him to enter inside the airport after 10-15 minutes and to go along with the suitcase and see him in Air Lanka office behind the counter for boarding pass; that he went to Air Lanka office and met Mani; that Mani had very carefully removed the sticker which was affixed on the suitcase. After X-ray, opened the suitcase and kept the two packets containing currency which was handed over to Mani by Benn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g counter and he obtained luggage tag and boarding card. 6. In the course of investigation the residential premises of Shri G. Subramanian at T.C. No. 28/1408-2, Thakshasila, Neerazhy Compound, Sreekanteswaram, Trivandrum were searched on 3-10-98 which resulted in the seizure of highly incriminating documents. These included 17 numbers of unused luggage tags of Air Lanka and 10 numbers of unused boarding passes of Air Lanka each affixed with seal "UL 162" and 2 numbers of photo copies of entry permits of Ministry of Interior, UAE. 7. Govt. observes that through sustained and well directed investigation the Deptt. was able to crack the organized gang which specialized in illegal exportation of foreign currency and import of foreign goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e plea that no opportunity of cross-examination was afforded is not tenable and when confessional statements are given, the non-tendering of witnesses for cross-examination is not violative of principles of natural justice. Cross-examination is not a part of the natural justice but only that of procedural justice and not a 'Sine qua non' Poddar Tyres Pvt. Ltd. v. Commissioner - 2000 (126) E.L.T. 737 (Tri.). In Akai Impex v. Commissioner - 2000 (118) E.L.T. 610 (T), Hon'ble Tribunal held that cross-examination of witnesses cannot be demanded as a matter of right. 8. Govt. observes that cross-examination will be allowed only when the proceedings justified. In the present case the confessional statements given, corroborative evidences collec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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