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2015 (11) TMI 1566 - HC - CustomsCross-examination of officers - Officers who assessed audited and examined the impugned Bills of Entry - Officers who actually examined the goods and permitted clearance - cross-examination of a co-noticee - view given by respondent that why cross-examination of the persons sought for need not be granted to the petitioner - Held that - no illegality found in the order and explanation given by respondent denying the request of cross examination - Article 226 of the Constitution of India - petition dismissed - decided against petitioner.
Issues:
Challenge to Ext.P5 order denying cross-examination of various persons in a Customs Act case. Analysis: The petitioner filed a writ petition challenging Ext.P5 order passed by the respondent, which denied the petitioner's request for cross-examination of officers involved in assessing and examining impugned Bills of Entry, as well as a co-noticee. The petitioner sought cross-examination of officers who assessed and examined the goods based on documents recovered during investigation. The respondent, in Ext.P5 order, provided detailed reasons for denying the request. Regarding the officers, the respondent stated that they had discharged their duties based on documents provided by the importer, and the investigating unit did not rely on their statements. The respondent also mentioned that the docket of bills of entry had been supplied along with the show cause notice, and additional copies could be obtained if required. As for the co-noticee, the respondent noted that the petitioner did not provide specific reasons or points for seeking cross-examination, and since the co-noticee could incriminate himself, the request was denied. The High Court, upon perusal of Ext.P5 order and the reasons provided by the respondent, found no illegality that would justify interference under Article 226 of the Constitution of India. The Court concluded that the respondent had valid reasons for denying the petitioner's request for cross-examination, and therefore, the writ petition challenging Ext.P5 order failed and was dismissed.
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