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TMI Blog2016 (8) TMI 395X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 1 to 1 of 2015 - - - Dated:- 27-6-2016 - T. S. Sivagnanam, J. For the Petitioners : Mr. S. Murugappan For the Respondent : Mr. K. Mohana Murali ORDER Heard Mr.S.Murugappan, learned Counsel appearing for the petitioners and Mr.K.Mohana Murali, learned Central Government Standing Counsel appearing on behalf of the respondent and with the consent of learned counsel appearing on either side, these writ petitions are taken up for final disposal. 2. The petitioner in W.P.No.23984 of 2015 is the Managing Director of M/s Surana Corporation Limited and the petitioners in W.P.Nos.23985 23986 of 2015 are the employees of the said Company. The petitioners have come forward with these Writ Petitions for quashing the order pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oners have not specified the point in respect of which, they wanted cross examination of those three persons and it was further stated that the statements given by those three persons have been voluntarily based on evidence under section 108 of the Customs Act, 1962, the question of affording an opportunity to cross examine cannot be permitted. Subsequently, the petitioners sent letter through their Counsel, which came to be rejected by the impugned order. 4. In the impugned order, it has been stated that providing an opportunity to cross examination of witness is not mandatory and in support of such conclusion, the respondent referred to the decision of the Hon'ble Supreme Court in the case of KANUNGO CO. v. COLLECTOR [1983 (13) E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the statements made before the Customs Authorities, is not necessary and it would not amount to violation of principles of natural justice, if such opportunity is not granted. 7. However, it has to be noted that each case has to be decided on its peculiar facts. Admittedly, statements have been recorded by the respondent from those three persons under section 108 of the Customs Act, 1962 and the matter is at the threshold. Therefore, while adjudicating the show cause notices, if the respondent propose to rely any of those statements, the petitioners should be given fair opportunity, because the show cause notices appear to be solely based upon the statements recorded from those three persons. Therefore, in my view, the facts of the pre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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