2018 (6) TMI 598

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..... g an adjudication proceedings. In the facts of the present case, it does not appear that, the prosecution had offered the petitioner herein an opportunity to crossexamine the witnesses produce on their behalf - the impugned order stands vitiated by breach of principles of natural justice - petition allowed. - WP No. 129 of 2018 - - - Dated:- 7-6-2018 - Debangsu Basak, J. Mr. Nilotpal Ch .....

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..... undertaken by an officer duly authorized in that behalf with regard to any infraction of Customs Act, 1962. It is in the course of such investigation, statements of witnesses are taken under Section 108 of the Customs Act, 1962. The investigating authority on the basis of materials available, including statements under Section 108 of the Customs Act, 1962, issues a show cause notice. The show caus .....

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..... atural justice. The right of cross-examination, is one of the ingredients of the principles of natural justice and ought to be adhered to during an adjudication proceedings. In such circumstances, the impugned order is set aside. The authorities are at liberty to proceed afresh from the stage of adjudication. In the event, the prosecutions rely upon any evidence of any natural person at the .....

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