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2018 (7) TMI 194 - HC - CustomsPrinciples of natural justice - denial of opportunity of cross-examination - classification of goods - Held that:- The request made for cross examination has been rejected by the authority, not once, but twice. The rejections have been by speaking orders. More importantly all the officers have discharged their official function and the department has specifically stated that they have not recorded any statement from the officers so as to make them available for cross examination, as if they have rendered a personal opinion in the matter - the officers having discharged their official duty, that too, based upon the documents which were filed by the importer cannot be subjected to cross examination at the instance of the importer. At best, the importer can place materials before the Adjudicating Authority to establish that the assessment done was improper or incorrect. Whether the petitioner should be permitted to bye-pass such a remedy and whether the Court should exercise discretion in the matter? - Held that:- The issue which is in dispute in the current proceedings pertain to classification of the goods which have been imported to arrive at the rate of duty payable. This undoubtedly is a factual issue which cannot be adjudicated in a Writ Petition - petition not maintainable. Petition dismissed as not maintainable.
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