2023 (4) TMI 515 - HC - Customs

Violation of principles of natural justice - cross-examination of petitioner was not allowed - attempts made by the respondents by sending notices through post - notice came back as unserved - HELD THAT - Attempt made by the respondent is not very clear and is cloudy in the facts and circumstances of the case particularly in the case of Santanu Dutta as to how a postal endorsement on two earlier occasions when came as left and then in the third attempt it could come with postal endorsement refused . When on earlier two occasions the persons have left then who has refused the third attempt. So far as case of Ambarmoni Dutta is concerned, the department could not show any other document except the endorsement made by the Postal Department peon as deceased . To verify the actual truth about as to whether both witnesses namely, Ambarmoni Dutta and Santanu Dutta are at all existing at their registered place or left or whatever may be, can be confirmed by directing the respondent Customs Authority to send a copy of this order to both at their addresses with acknowledgement due, within a week from date and the officer concerned shall depute an inspector from the department at the addresses of those witnesses for physical verification. List this matter on 8th May, when the respondent Customs Authority shall file the document relating to postal services as well as physical verification before this Court.

Summary

Issues involved: Violation of principles of natural justice due to non-cross-examination of witnesses named Sri Ambarmoni Dutta and Santanu Dutta.

The judgment addresses the issue of violation of principles of natural justice as the impugned order was passed based on the statements of witnesses who were not allowed to be cross-examined by the petitioner. The Customs Authority claimed that attempts were made to serve notices to the witnesses as per Section 138B of the Customs Act, 1962. However, there were discrepancies in the attempts made, such as notices coming back unserved with endorsements like "deceased" and "addressee moved." The Court found the attempts unclear, especially in the case of Santanu Dutta, where the postal endorsements varied. The Court directed the Customs Authority to send a copy of the order to both witnesses for verification of their existence at their registered addresses, along with physical verification by an inspector from the department. The matter was listed for further proceedings to review the documents related to postal services and physical verification.