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2013 (5) TMI 659 - HC - CustomsPrinciples of natural justice and reasonableness in the conduct of the adjudication proceedings - rejection of petitioner's demand for cross examination of the persons named in the show cause notice - Whether contraband concealed in the export consignment and taken out in the guise of Indian Attars is unsustainable in law? - Held that:- A perusal of the claim reveals that show cause notice can be visualised in one angle viz. that the counsel for the petitioner and the counsel for the co-noticee requested for an adjourment and it was granted for both of them. Further, three more personal hearings were granted on 26.09.2011, 18.10.2011 and 11.11.2011 and there was request on 20.09.2011, by the counsel for the co-noticee, who pleaded for leniency and mercy while passing the order. Another adjournment sought for was also granted. The hearing notice sent to M/s. Chennai Essential Oils and Aromatic was returned undelivered and then the notice was placed on the notice board. In the meantime, petitioner filed a writ petition before this Court and the said writ petition was disposed of on 08.12.2011 by directing the respondents to consider the petitioner's representation dated 14.11.2011. Thereafter, by a detailed order dated 13.01.2012, the respondents rejected the petitioner's claim for cross examination of the said persons named in the show cause notices. As there is no challenge to this order dated 13.01.2012, it has attained finality. But, only a consequential order passed alone was challenged wherein the confiscation of the prohibited goods was ordered and penalty of Rs. 30 lakhs on the 1st petitioner, Rs. 20 lakhs on the 2nd petitioner and Rs. 20 lakhs on proprietor of the supplier of Red Sanders. Immediately, without resorting to any further remedy, petitioners have rushed to this Court as if there is denial of an opportunity of cross examination.When the petitioners have not challenged the order dated 13.01.2012, on the question of denial of opportunity to cross examine the named persons, this Court cannot look into the matter as if there is violation of principles of natural justice. On the other hand, the order challenged being one which confiscated the prohibited goods and imposed penalty on the individual for their respective act, is an issue to be looked into by the appropriate appellate authority namely the CESTAT and without availing such a remedy, the petitioners have rushed to this Court. Thus the approach made by the petitioners by filing this writ petition without availing the appropriate appellate remedy by filing an appeal before the CESTAT is not appropriate in the given circumstances as the challenge is only to the order confiscating the prohibited goods and imposing penalty on the individuals. The reliance made by the counsel appearing for the petitioners on the various decisions of the High Court as well as the Hon'ble Supreme Court of India are all matters concerned with the denial of an opportunity to cross examination. In the absence of any challenge to such a denial, these decisions cannot come to the rescue of the petitioners - writ petition dismissed. Against assessee.
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