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2017 (1) TMI 344 - HC - CustomsNatural justice - whether the respondent is justified in rejecting the request made by the petitioners to cross-examine the three persons whose names have been mentioned? - Held that: - statements have been recorded by the respondent from those three persons under Section 108 of the Customs Act, 1962 and the matter is at the threshold. Therefore, 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. Therefore, in my view, the facts of the present case would require opportunities to the petitioners to cross-examine those three persons, in the event the respondent proposes to rely upon their statements. If the respondent does not propose to rely upon those statements while adjudicating the show cause notices, then the question of affording an opportunity of cross-examination would not arise - opportunity to cross examine provided - petition allowed - matter on remand.
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