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2018 (10) TMI 911 - HC - CustomsPrinciples of natural justice - Petitioner's request for cross-examination of Mr. D'souza and Mr. Shete, being persons whose statements are relied upon in the show cause notice, was rejected - Held that:- It is clear that the Respondent No.2 Commissioner of Customs (Import) is not seeking to rely upon the statements of Mr. D'souza and Mr. Shete, for adjudicating the show cause notice. Therefore, in these circumstances, no fault can be found with the impugned communication dated 6th September, 2018, rejecting the Petitioner's request for cross-examination of Mr. D'souza and Mr. Shete. No prejudice is caused to the Petitioner with not giving of cross-examination of Mr. D'souza and Mr. Shete. - Petition dismissed.
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