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TMI Blog2008 (11) TMI 166X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of subject matter dealt with in different statutory provisions and the Statute has to be read as a whole. The provision of Section 12 have to be liberally construed, as may be necessary to give effect to the objects of the Statute, We are, accordingly, unable to hold that notification dated 4-5-1963 is beyond the to scope of Section 12 - 19969 of 2008 - - - Dated:- 26-11-2008 - Adarsh Kum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ught by the petitioners. 2. Case set out in the petition is that the petitioner No. 1 was incorporated as a company and was manufacturing goods covered under heading 4408.90 of the Central Excise Tariff. Petitioner No. 2 was also incorporated as a company and was dealing in manufacturing of plywood Board etc. Petitioner No. 3 was Director of petitioners No. 1 and (sic). 3. Raid was conduct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 1962 relating to levy and exemption from Customs duties, drawback of duty, warehousing, offences and penalties, confiscation and procedure relating to offence and appeal. The scope of said power did not cover the subject of search. The subject matter of search was separately provided for under Section 18 the Customs Act to be in accordance with the provisions of Code of Criminal Procedure. 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... giving opportunity of cross-examination in the manner sought by the petitioners, we are of the view that, at this stage, when proceedings are pending adjudication before, the competent authority, interference of this Court will not be appropriate. We leave the question, whether defence is prejudiced by denial of cross-examination or by liability of the two companies not being segregated, open to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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