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TMI Blog2022 (10) TMI 1022X X X X Extracts X X X X X X X X Extracts X X X X ..... for the respondent in W.P.No.22355 of 2019. 2. The challenge is to an order in original that addresses allegations as against several asseeses including the petitioner who are noticees No.5 & 6 in the impugned order. The order is, in itself very detailed and proceeds on the basis of alleged smuggling of imported cigarettes. As far as the present two petitions are concerned, the periods in question cover 2015 and 2016 and admittedly, the role of the present petitioners is restricted to the use of their import-export code qua the transactions of the year 2016. 3. The order however, also brings within its ambit, past transactions, of the year 2015 as well, and hence proceedings have been initiated for consignments cleared in the past in te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ased upon their statements the petitioner would maintain that such cross-examination was vital to its case. This request has been reiterated on 08.01.2019 as well. 7. There is no dispute on the position that the request for Cross-examination has not missed the attention of the respondents as there is reference to the same in the impugned order. However, the request has been brushed aside on the ground that other circumstances, make it very clear that the petitioners are guilty of the offences alleged against them. 8. In my view and seeing as the bulk of the order refers to and relies upon the statements of various persons to buttress the conclusion of the Officer, adverse to the petitioner, it was incumbent upon the authorities to provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... parties to afford an opportunity as directed. To be noted, order dated 12.07.2022 has attained finality and hence, it was incumbent upon the respondents to have complied with the same. 5. The premise of order dated 12.07.2022 is that both the impugned orders dated 15.05.2019 have been passed without any opportunity for cross-examination having been afforded to the petitioners, which is in violation of principles of natural justice. It is admitted by the respondents that there has been no opportunity granted for cross-examination and order passed on 12.07.2022 was after a detailed hearing of both sides. I thus reiterate the contents of that order and set aside the impugned orders-in-original dated 15.05.2019, assailed in these Writ Petition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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