9911796707
TMI Blog2006 (8) TMI 464X X X X Extracts X X X X X X X X Extracts X X X X ..... eddy, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. The appellants are aggrieved with the adjudication order No. 94/2004 dated 31-8-2004, passed by the Commissioner of Customs (Port), Kolkata upholding the charge brought out in the show cause notice dated 26-3-2002 under Section 28 and 124 of the Customs Act alleging mis-use of the goods imported under Annual Advance Li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is relied upon these persons, then in terms of principles of Natural Justice they should be given an opportunity of cross examination. It is submitted that the Commissioner has not given any reason as to why an opportunity of cross examination should be denied. (b) It is the submission that they have produced volumenous paper books in support of proof of export and to establish the fulfillme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned JDR also files para-wise comments and submits that the same be taken on record. 4. The learned Counsel in counter submits that the rejection of cross examination on the ground that witnesses are co-noticee as stated by the learned DR is not a ground and therefore, the Department should have permitted all persons whose statements had been recorded. Therefore, there is a clear violation of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re relied on by the Department, then the Department should have permitted for cross examination of all persons whose statements had been recorded. Non-granting of such an opportunity is a clear violation of principles of Natural Justice . Further more, the cross examination is most important as the matter is with regard to the allegation of the appellants having mis-used the Annual Advance Licenc ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
