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2016 (8) TMI 395 - HC - CustomsCross examination of witnesses - Seizure – inspection – SCN – imposition of penalty – request for cross examination of witnesses - Held that: - each case to be decided on the merit of the facts. While adjudicating the show cause notices, if the respondent propose to rely any of those statements, the petitioners should be given fair opportunity, because the show cause notices appear to be solely based upon the statements recorded from those three persons – petitioner to reply to SCN – opportunity of personal hearing if respondent proposes to rely upon the statements – writ petition allowed.
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