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1 - 10 of 25 (0.32 seconds)Section 108 in The Customs Act, 1962 [Entire Act]
The Customs Act, 1962
Section 112 in The Customs Act, 1962 [Entire Act]
Surjeet Singh Chhabra vs Union Of India & Ors on 25 October, 1996
The Apex Courts Judgment in case of Surjeet Singh Chhabra Vs. Union of India reported in 1997 (89) ELT-646 (SC) was in the background of the fact that the petitioner in that case had admitted that he had purchased gold bars abroad and got the same converted into Gold Kara and the cross-examination of pancha witnesses was sought only on the point regarding the place at which the recovery was made-at the baggage belt on at Green Channel and since this point, in view of his confession admitting the purchase of gold and its conversion into Kara, was not relevant, the Apex Court held that the denial of cross-examination of the witnesses was not violative of principles of natural justice. The ratio of this judgment of the Apex Court can not be generalized. In fact, in the above mentioned judgments of High Courts and the Apex Court, the general principles laid down on the question of permitting cross examination of the witnesses, whose statements have been relied upon, are that
Section 77 in The Customs Act, 1962 [Entire Act]
Section 3 in The Customs Act, 1962 [Entire Act]
The Foreign Trade (Development and Regulation) Act, 1992
Smt. Paru Mrugesh Jaikrishna vs Assistant Collector Of Customs, ... on 11 June, 1987
); Honble Bombay High Court in case of Paru Marugeb Jaikrishna Vs. Assistant Collector of Custom reported in 1988 (36) ELT-394 (Bom.)
Mohtesham Mohd. Ismail vs Spl. Director, Enforcement ... on 9 October, 2007
and the Apex Court in case of Mohtesham and Mohd. Ismail Vs. Sp. Director, Enforcement reported in 2007 (22) ELT-3 (SC) has held that-