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TMI Blog2025 (3) TMI 206X X X X Extracts X X X X X X X X Extracts X X X X ..... ner is having the benefit of interim stay of all further proceedings pursuant to the issuance of the Show Cause Notices to the respective petitioners to consider the petitioners' representation through their interim replies seeking for right of cross examination of the persons mentioned therein, on merits and in accordance with law within a time frame to be fixed by this Court, after affording one personal hearing to the petitioners. If the respondents come to the conclusion that the petitioners are not entitled to cross examine the witnesses and if they decide to reject the petitioners' request, by passing a speaking order in respect of the request made by the petitioners that the petitioners are not entitled to cross examine the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de for cross examination of the aforesaid persons, the same has not been considered till date. According to the petitioners, if the request for cross examination is not considered, the petitioners will be prejudiced as they will not be able to disprove the contentions of the respondents as claimed in the Show Cause Notices dated 24.11.2023. According to the petitioners, the right of cross examination is mandatory. Therefore, they should be granted permission to cross examine the persons and officers of Directorate of Revenue Intelligence specifically named by their interim replies. 3. These writ petitions were filed in the year 2024 and the petitioners are having the benefit of interim stay of further proceedings before the respondents pur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d others reported in 2019 SCC Online Madras 30508; c) A Division Bench judgment of the Madras High Court dated 17.08.2021 in W.A. No.1763 of 2021 in the case of the Commissioner of Customs (Appeals-II) and another vs. Shri Vijayraj Surana. 6. Admittedly, the request of the petitioner for cross examination of the witnesses through their interim replies have not been considered till date by the respondents. The petitioner is also having the benefit of interim stay of all further proceedings in these writ petitions, pursuant to the Show Cause Notices issued by the respondents which is still in force from 05.06.2024. 7. Learned counsel for the petitioners has relied upon certain authorities in support of his contention that right to cross e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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