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TMI Blog2020 (11) TMI 759X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner, but till date, final order has not been passed. If the respondents have not followed the statutory provisions as mandated under the Customs Act, 1962 by not allowing the petitioner to cross examine the witnesses, the petitioner is always at liberty to challenge the final order as and when passed by the respondents either before this Court or before the Appellate Authority, as the case may be. Admittedly, no final order has been passed by the respondents and the respondents have only issued the show cause notice and on receipt of the same, the petitioner has requested the respondents to permit him to cross examine the witnesses mentioned in the annexure to the show cause notice. The said request has been rejected by the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en up for final disposal at the admission stage itself. 2. This writ petition has been filed challenging the order dated 22.01.2019 issued by the respondents rejecting the request made by the petitioner to permit the petitioner to cross examine the witnesses namely Mr.Pravin R Sakhiya of M/s.Realwax and Mangharam Vasumal of M/s.Star Impex and Mr.C.Mahalingam Broker 3. A show cause notice, dated 17.10.2018 has been issued by the respondents to the petitioner under Section 124 of the Customs Act r/w Section 28 of the Customs Act. On receipt of the show cause notice, the petitioner made a request to the respondents to cross examine the above mentioned persons under Section 108 of the Customs Act. 4. According to the petitioner, he has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , he has a legal right to cross examine the respective witnesses, based on which, the show cause notice dated 17.10.2018 has been issued by the petitioner. 7. This Court is of the considered view that the petitioner has approached this Court prematurely without allowing the respondents to pass final orders. The petitioner has made it clear before the respondents that they intend to cross examine the witnesses, which were referred to by the respondents in the annexures attached to the show cause notice dated 17.10.2018. The respondents have rejected the request of the petitioner, but till date, final order has not been passed. If the respondents have not followed the statutory provisions as mandated under the Customs Act, 1962 by not allo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt. 9. According to him, since the basis for the show cause notice dated 17.10.2018 are the statements made by Importers, statements of Exporters, Textile Committee report and statement of Agents, and it is not based on any confessional statement made by the petitioner, the petitioner is entitled to cross examine the said witnesses as per the provisions of Section 138(B) of the Customs Act, 1962. 10. Learned counsel for the petitioner also drew the attention of this Court to the following judgments: (i) K.Srinivasulu Vs. Commissioner of Customs Chennai III reported in 2017 (345) ELT 477 (Mad); (ii) Veetrag Enterprises Vs. Commissioner of Customs, Chennai reported in 2015(330) ELT 74(Mad); and (iii) Andaman Timber ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce and on receipt of the same, the petitioner has requested the respondents to permit him to cross examine the witnesses mentioned in the annexure to the show cause notice. The said request has been rejected by the respondents under the impugned order. If at all, the respondents have not followed the provisions of Section 138(B) of the Customs Act, 1962 which according to the petitioner enables them to cross examine any of the witnesses, the petitioner is always at liberty to challenge the final orders that may be passed by the respondents in accordance with law. However, in the case on hand, the petitioner has approached this Court prematurely, without allowing the respondents to pass final order after hearing the petitioner pursuant to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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