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2018 (9) TMI 1980 - HC - CustomsPrinciples of natural justice - request for cross-examination of witnesses denied - denial on the ground that respondent on cross-examination of witnesses present during the course of investigation is not warranted - HELD THAT:- The decision in the case of M/S MULCHAND M. ZAVERI & 1 VERSUS UNION OF INDIA & 1 [2016 (4) TMI 1074 - GUJARAT HIGH COURT], COMMISSIONER OF CENTRAL EXCISE, AHMEDABAD - II VERSUS GUJARAT CYPROMET LTD. [2013 (7) TMI 245 - GUJARAT HIGH COURT] clearly upheld right of the affected party to cross-examine witnesses irrespective of the fact that he had an opportunity or an access to the material on record. Thus, if there are any witnesses of whose statement the competent authority relies on or propose to rely, such witnesses would be permitted to be cross-examined. Petition allowed.
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