2018 (10) TMI 911 - HC - Customs

Principles of natural justice - Petitioner s request for cross-examination of Mr. D souza and Mr. Shete being persons whose statements are relied upon in the show cause notice was rejected - Held that - It is clear that the Respondent No.2 Commissioner of Customs (Import) is not seeking to rely upon the statements of Mr. D souza and Mr. Shete for adjudicating the show cause notice. Therefore in these circumstances no fault can be found with the impugned communication dated 6th September 2018 rejecting the Petitioner s request for cross-examination of Mr. D souza and Mr. Shete. No prejudice is caused to the Petitioner with not giving of cross-examination of Mr. D souza and Mr. Shete. - Petition dismissed.

Summary

Issues:
Challenge to communication rejecting cross-examination request based on natural justice principles.

Analysis:
The petition under Article 226 challenges a communication by the Commissioner of Customs rejecting the petitioner's request for cross-examination of individuals whose statements are relied upon in a show cause notice. The petitioner argues that the denial of cross-examination violates natural justice. The respondent supports the communication. The impugned order states that the issue for adjudication involves the classification of 'Valves' under the Customs Tariff Act, 1975, to be decided based on documentary evidence, not the statements in question. It emphasizes that the case relies on documentary evidence like shipping documents, unaffected by the statements. Consequently, the court finds no fault with the communication as the Commissioner is not relying on the statements in question for adjudication, thus causing no prejudice to the petitioner. The petition is dismissed without costs, with a directive that if the authority decides to rely on the statements in the future, the petitioner must be given an opportunity for cross-examination during adjudication proceedings.