2013 (5) TMI 350 - HC - Customs

Request of crossexamination of the persons whose statements have been referred to in the show-cause notice - non-supply of the enquiry report conducted after the conclusion of hearing by the Srilankan authorities - allegation against the appellants that they have imported Ball Bearings of Chinese origin but showed by as from Srilanka in order to evade anti-dumping duty - Held that:- There can be no denying that when any statement is used against the assessee, an opportunity of cross-examining the persons who made those statements ought to be given to the assessee. This is clear from the observations contained in Swadeshi Polytex Ltd. (2000 (7) TMI 85 - SUPREME COURT OF INDIA) and Laxman Exports Limited (2002 (4) TMI 66 - SUPREME COURT OF INDIA). Apart from this, the decision of this court in J & K Cigarettes Ltd. (2009 (8) TMI 64 - DELHI HIGH COURT) wherein held that before arriving at the opinion, the authority would give opportunity to the affected party to make submissions - affected party can challenge the invocation of provisions of Sec. 9-D of the Act in a particular case by filing statutory appeal, which provides for judicial review clinches the issue in favour of the appellant. Thus set aside the impugned order and remit the matters to the Tribunal for a fresh consideration.