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2016 (3) TMI 4 - HC - CustomsSeeking cross-examination of the witnesses and inspection of records - Allegation of evasion of Export Duty and availment of Drawback and DFRC Duty Free Replacement Scheme in exporting consignments by misleading 'semi-finished leather' as 'finished leather' - Held that:- There is no reason for us to doubt that the authorities would not follow the mandatory procedure or will take no decision on the petitioners' request re: inspection of record and cross-examination of witnesses, while deciding the matter on merits. The petitioners may put in appearance without prejudice to the adjudication of their request for cross-examination or inspection of records, as sought by them. - The Prescribe Authority will deal with both the issues by way of a reasoned order. - Decided partly in favour of appellant.
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