Home Case Index All Cases Customs Customs + AT Customs - 2017 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (2) TMI 235 - AT - CustomsNatural justice - offence of fraudulent import - imposition of penalty of ₹ 1 lac each u/s 112 of Customs Act, 1962 - Held that: - appellant have requested for cross examination. As regard their statements they have retracted the said statements. Therefore, it was obligatory on the part of the adjudicating authority to provide the cross examination of the witnesses which is mandatory u/s 138(1)(b). The Adjudicating authority, irrespective of any grave offence, was suppose to give cross examination of the witnesses. By not complying the provision of Section 138(b) (1)(b) he has violated the principle of natural justice - matter needs to be remanded to original adjudicating authority - appeal allowed by way of remand.
|