2021 (7) TMI 644 - HC - Customs

Principles of natural justice - denial of opportunity of cross-examination of six witnesses whose names are referred to in the document - HELD THAT - The present writ petition is disposed off, by directing the Adjudicating Authority to grant opportunity to the Petitioner to cross-examine the six witnesses, whose cross-examination was sought but was denied during the original proceedings, culminating into the order dated 22.04.2020. The writ petition is allowed.

Summary

Issues:
1. Exemption from filing certified copies of annexures.
2. Cross-examination of witnesses denied by Adjudicating Authority.

Analysis:
1. The court first addressed the issue of exemption from filing certified copies of annexures in CM No. 19809/2021. The application for exemption was allowed, subject to all just exceptions, and the matter was disposed of swiftly.

2. Moving on to the main issue in W.P.(C) 6256/2021, the court considered the petitioner's plea for cross-examination of six witnesses, whose statements were relied upon in the show cause notice. The Adjudicating Authority had initially rejected the request, which was upheld by the Appellate Authority. The petitioner contended that denial of this opportunity violated the principles of natural justice, citing a relevant judgment of a Division Bench of the court.

3. The Senior Standing Counsel for the Respondents informed the court that they were willing to permit the petitioner to cross-examine the six witnesses. In light of this, the court directed the Adjudicating Authority to grant the petitioner the opportunity for cross-examination, which had been previously denied during the original proceedings.

4. The court emphasized that the petitioner must cooperate and not seek unnecessary adjournments during the proceedings before the Adjudicating Authority. Consequently, the writ petition was allowed, and the impugned order of 30.09.2020 was quashed and set aside, providing relief to the petitioner in this matter.