9911796707
TMI Blog2023 (9) TMI 314X X X X Extracts X X X X X X X X Extracts X X X X ..... , to quash the impugned order dated 30.07.2014 passed by the 2nd respondent. 2. The petitioner is a company incorporated under the provisions of the Companies Act. The petitioner has imported fabrics under seven Bills of Entry during the period from August 2010 to October 2010. The petitioner was in need of "Duty Free Replenishment Certificate" license to avail tax exemption while clearing the aforesaid fabrics from Tuticorin Port. One Murugan was the petitioner's Custom House Agent in Thoothukudi and he informed that one Ramesh Daswani has a DFRC license, dated 02.10.2005, along with TRA, which could be used to get duty exemption for 275000 SQM. Hence, the petitioner had purchased the said license and thereafter, imported the goods. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aring, rest of them did not respond to the summons. It is also seen that the petitioner has specifically requested for cross examination in the letter dated 23.10.2010 and the relevant portion is extracted hereunder: "We refer to our letter dated 19/08/2010 wherein we had made a preliminary submission and also requested for cross-examination of the persons mentioned therein. Accordingly, we had requested for adjournment. We have since not received any communication to our said letter dated 19/08/2010, we therefore once again enclose our letter dated 19/08/10 and request you to allow cross-examination and fix the hearing date." 5. The petitioner has circulated the list of persons, which the petitioner wants to cross examine which is ext ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... element of criminality is alleged on the petitioner, then the petitioner is entitled to personal hearing along with cross examination. When the petitioner has specifically sought for cross examination by giving a list of persons, denying opportunity of cross examination is clear violation of principles of natural justice. Therefore, this Court is remitting the matter back to the authorities. The authorities shall grant personal hearing as well as the authorities shall allow cross examination especially to the list of persons which the petitioner has mentioned in the list of persons. The petitioner is at liberty to submit any fresh list of persons whom the petitioner wants to cross examine. The enquiry shall be completed within a period of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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