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2018 (6) TMI 1026 - HC - CustomsPenalty u/s 112(a) and 112(b) of the CA 1962 - denial of cross-examination - principles of natural justice denied - Whether the impugned order stands vitiated by breach of principles of natural justice? - Held that:- The petitioner was denied the right of cross-examination by the adjudicating authority without cogent ground. Consequently, the impugned order suffers from the vice of breach of principles of natural justice. Whether provisions of Section 112 of the Customs Act, 1962 allow the adjudicating authority to impose a penalty of an amount of his choice? - Held that:- In view of the first issue being answered in the negative, the impugned order is required to be set aside. In such circumstances, the answer to the second issue becomes academic. Moreover, the second issue is pending for consideration before the Division Bench in the appeal carried from Gopal Saha [2016 (5) TMI 83 - CALCUTTA HIGH COURT] - this issue is therefore not discussed in the present writ petition. Petition disposed off.
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