2024 (1) TMI 990 - HC - Customs

Seeking a direction to the respondent to permit cross-examination of witnesses - HELD THAT - The petition is disposed of enlarging the time for the petitioner to file final written submissions, as directed by order of the adjudicating authority dated 11.01.2024. Reply, if any, be filed within two weeks from today i.e. on or before 02.02.2024. Thereafter, the adjudicating authority shall fix a date of personal hearing not before one week of 02.02.2024.

Summary

Issues involved: Petitioner seeks direction for cross-examination of witnesses u/s 72 of the Customs Act, 1962.

Cross-examination of witnesses: The petitioner, engaged in customs brokerage, received a show cause notice leading to litigation. An order directed the respondent to provide documents mentioned in the notice for the petitioner to reply and cross-examine witnesses. An interim reply has been filed, but the petitioner seeks further cross-examination. The respondent stated that summoned witnesses, some of whom did not appear, were cross-examined by the petitioner. The Adjudicating Authority closed the right for more cross-examination and asked for written submissions within 10 days. The petitioner requested an extension to file final submissions and a personal hearing, which the respondent agreed to provide after the petitioner's response.

Final decision: The petition was disposed of by granting an extension for filing final written submissions. The petitioner was directed to reply within two weeks and a personal hearing was to be scheduled not before one week after the reply deadline. If no reply was filed by the specified date, a personal hearing would still be granted. The Court clarified that it did not assess the merits of either party's contentions, preserving all rights and contentions of the parties.