2022 (10) TMI 1022 - HC - Customs

Smuggling - import of Cigarettes - opportunity for cross examination has been provided or not - principles of natural justice - HELD THAT - The premise of order dated 12.07.2022 is that both the impugned orders dated 15.05.2019 have been passed without any opportunity for cross-examination having been afforded to the petitioners, which is in violation of principles of natural justice - It is admitted by the respondents that there has been no opportunity granted for cross-examination and order passed on 12.07.2022 was after a detailed hearing of both sides. The impugned orders-in-original dated 15.05.2019 is set aside - petition allowed.

Summary

Issues:
Challenge to order in original regarding alleged smuggling of imported cigarettes; Petitioner's request for cross-examination of persons/entities; Compliance with court orders for cross-examination.

Analysis:
1. The judgment addresses the challenge to an order in original related to alleged smuggling of imported cigarettes involving several assesses, including the petitioner. The impugned order covers transactions from 2015 and 2016, with the petitioner's involvement limited to the use of their import-export code in 2016.

2. The order extends to past transactions from 2015, initiating proceedings under various sections of The Customs Act, 1962, The Cigarettes and Other Tobacco Products Act, 2003, and The Foreign Trade Act, 1992. Penalties under Sections 112(a) and 114AA of the Act were imposed for contraventions in previous consignments.

3. The petitioner sought the opportunity to cross-examine persons/entities crucial to the case, but their requests were not fulfilled despite repeated appeals. The court emphasized the importance of cross-examination to the petitioner's case, directing authorities to provide this opportunity without setting aside the impugned order.

4. Despite multiple extensions, the respondents failed to comply with the court's order for cross-examination, leading to a violation of principles of natural justice. The court reiterated the necessity of cross-examination, setting aside the impugned orders-in-original dated 15.05.2019, and closing the connected miscellaneous petitions.

This comprehensive analysis covers the issues of challenge to the order in original, petitioner's request for cross-examination, and the compliance with court orders for cross-examination, as detailed in the judgment delivered by the Honorable Dr. Justice Anita Sumanth of the Madras High Court.