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2014 (8) TMI 963 - HC - CustomsRevocation of CHA license - Opportunity for cross examination not provided - Held that:- It does not matter whether a party expressly asks for document or prays that the maker of the statements should be cross-examined. It is for the adjudicator to comply with the rules of natural justice and direct that copies of all documents, which are being relied upon to implicate a person have been made available to him to put forward his defence. Whether the person implicated would have a right of cross-examination or not would depend on the rules applicable to different Tribunals. - Here, mere reliance on those statements without the writ petitioners having been given an opportunity of dealing with the same was in breach of the principles of natural justice and the Commissioner was in gross procedural error. - show cause issued by the Directorate of Revenue Intelligence dated 13th December, 2013 along with the show cause issued under regulation 20 of the above Regulations be disposed of by 30th December, 2014 by giving an adequate opportunity to the writ petitioners to show cause and by way of a reasoned order. - Decided in favour of petitioner.
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