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TMI Blog2016 (5) TMI 1041X X X X Extracts X X X X X X X X Extracts X X X X ..... you at the time of adjudication proceedings held earlier in the said matter.” - Held that:- the reason given is plainly untenable apart from the fact that the AC who passed the above order is not the AA himself. It is pointed out by the Respondents that the order passed by the AC was approved by the Commissioner and, therefore, it could not be said that it was without jurisdiction. The Court is un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umar, Senior Standing O R D E R 1. The challenge in this writ petition is to an order dated 18th December, 2015 passed by the Assistant Commissioner of Customs (Export) ['AC'] in Adjudication Case No. C.No. VIII/ICD/6/TKD/ADJ/Commr/23/ 2013/27596 whereby the Petitioner s request for cross-examination of Mr Laxminath Mehrotra and Mr Ashutosh Mehrotra, whose statements were r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s thereafter. 3. Admittedly, the AA in this case is the Commissioner of Customs, ICD Tughlakabad in terms of the order dated 28th January 2014 passed by the Central Board of Excise and Customs, whereas the impugned order was passed by the AC. 4. There is nothing in the order dated 17th November 2015 passed by this Court to indicate that the AA should not entertain any request by the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accept the above submission. Once the adjudicating proceedings are conducted by the Commissioner, it is he alone who was to pass orders in relation to any aspect of the adjudication and that cannot be delegated to any subordinate authority. 6. The Court in any event finds that there was no justification for denying the request for cross-examination of the aforementioned two persons whose sta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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