2024 (4) TMI 1017 - AT - Customs

Violation of principles of natural justice - denial of cross-examination - Pre-mature appeal - HELD THAT - Though appellant contended that denial of cross-examination would prejudice the case of the appellant, but it would always be open to the appellant to raise this issue once the final order is passed by the Principal Commissioner. It would not be appropriate, at this stage, when the Principal Commissioner is in the process of adjudicating the show cause notice, to examine this issue. The appeal is, accordingly, dismissed with liberty to the appellant to raise the issue of denial of cross-examination before the Tribunal after the Principal Commissioner decides the matter.

Summary

Issues involved:
The issues involved in the judgment are the quashing of a communication by the Superintendent (Adjudication) regarding a show cause notice, denial of cross-examination, and the appellant's right to raise the issue before the Tribunal after the Principal Commissioner decides the matter.

Quashing of Communication:
The appeal sought to quash a communication dated 12.10.2023 sent by the Superintendent (Adjudication) informing the appellant about the personal hearing fixed for final hearing on 08.11.2023. The communication also mentioned that the request for cross-examination made by the appellant is not covered under section 138(B) of the Customs Act, 1962.

Denial of Cross-Examination:
The appellant contended that denial of cross-examination would prejudice their case. However, the Tribunal opined that it would be open to the appellant to raise this issue once the final order is passed by the Principal Commissioner. The Tribunal deemed it inappropriate to examine this issue at the current stage of adjudication by the Principal Commissioner.

Decision and Dismissal:
The Tribunal dismissed the appeal but granted the appellant the liberty to raise the issue of denial of cross-examination before the Tribunal after the Principal Commissioner decides the matter. The miscellaneous application and the early hearing application were also disposed of by the Tribunal.