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TMI Blog2022 (8) TMI 768X X X X Extracts X X X X X X X X Extracts X X X X ..... B, it is not the option for the Adjudicating Authority to allow or not to allow the cross- examination, if the appellant has requested for cross- examination, it is in the interest of principle of natural justice the Adjudicating Authority is duty bound to conduct the cross-examination of the witnesses - since the lower authorities have relied upon the Panchnama dated 12.09.2017 and under which the various documents were recovered and those documents were used as evidence against the appellant, it is necessary that the cross-examination of Panch witnesses should be allowed. The entire matter needs to be re-considered after allowing the cross- examination of the witnesses as requested by the appellant - Appeal allowed by way of remand. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quest of cross-examination of the appellant was not considered by the Adjudicating Authority in terms of Section 138 B of Customs Act, 1962. 3. Shri P. Gopakumar and Smt. D.S Sangeetha, Learned Additional Commissioner (AR) reiterates the finding of the impugned order. 4. We have carefully considered the submission made by both side and perused the records. We find that the appellant have requested foe the cross-examination. The request of the appellant was recorded by the Learned Commissioner at Para 18.6 which is as under: 18.6 The Noticee sought cross examination of the Panchas and the Officers of the DRI who recorded the Panchanamma dated 12.09.2017 at the Noticee Residential premises. Reliance is placed in the case of Andaman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, the truth of the facts which it contains,- (a) when the person who made the statement is dead or cannot be found, or is incapable of giving evidence, or is kept out of the way by the adverse party, or whose presence cannot be obtained without an amount of delay or expense which, under the circumstances of the case, the court considers unreasonable; or (b) when the person who made the statement is examined as a witness in the case before the court and the court is of opinion that, having regard to the circumstances of the case, the statement should be admitted in evidence in the interests of justice. (2) The provisions of sub-section (1) shall so far as may be apply in relation to any proceeding under this Act, other than a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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