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KARNATAKA HIGH COURT
S.G. PANDIT, K. V. ARAVIND, JJ
THE COMMISSIONER OF CUSTOMS – Appellant
Versus
JYOTHI C. JAIN – Respondent
| Table of Content |
|---|
| 1. facts around the appeal and evidence against the respondents. (Para 3 , 4) |
| 2. arguments regarding cross-examination rights. (Para 5 , 6) |
| 3. erred invocation of section 138b in adjudication. (Para 8 , 9 , 10) |
| 4. final conclusion directing remand for reconsideration. (Para 11) |
(PER: HON'BLE MR. JUSTICE K. V. ARAVIND)
2. Heard Sri Jeevan J. Neeralgi, learned Senior Standing Counsel for the appellant-Revenue, and Sri Krishna Prathap Singh, learned counsel for the respondent-assessees.
4. The brief facts, in short, are that the respondent- assessees are engaged in the business of trading in imported sanitary ware, furniture, and light fittings through M/s. J.V. Impex, a proprietorship concern of Mr. Jayanth. The Directorate of Revenue Intelligence (DRI) conducted a search at the premises of M/s. Samavesh (HUF), which resulted in the recovery of incriminating materials such as actual invoices, list of overseas suppliers, local purchase invoices for imported furniture, sanitary ware, light fittings, sales invoices, and other related documents.
4.2. The appeals filed by the concerned persons were rejected by the Commissioner of Customs (Appeals) by order dated 17.01.2018. Befor
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