2016 (1) TMI 1498 - HC - Customs

Violation of principles of Natural Justice (audi alterem partem) - opportunity to cross-examine not provided - entire order is founded on the statement made by one Buppa Biswas without the petitioner being afforded an opportunity to cross-examine Buppa Biswas - HELD THAT - No real issue of breach of natural justice or jurisdictional error is urged. The petitioner says that the entire order is founded on the statement made by one Buppa Biswas without the petitioner being afforded an opportunity to cross-examine Buppa Biswas. Such allegation does not amount to a breach of the principles of natural justice as it amounts to an irregularity or illegality in the procedure which can be conveniently canvassed in appeal. Petition disposed off.

Summary

The Calcutta High Court disposed of WP No.1076 of 2015 without going into the merits, allowing the petitioner to approach the appellate forum under Section 129A of the Customs Act, 1962. The petitioner's request for exclusion of time spent in court for limitation purposes will be considered if an appeal is filed within four weeks, with a deadline for disposal by the end of September 2016. No costs were awarded, and certified copies of the order will be provided upon request.