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2020 (2) TMI 641 - AT - CustomsPrinciples of Natural Justice - opportunity for cross-examination denied - HELD THAT - The appeal against the communication rejecting the request for cross examination should normally not be entertained by the appellate authority such as CESTAT because it is an interim order and even the adjudicating authority has not determined the issues involved in the matter - Appellate authority can and should examine all the issues including the rejection of request of cross examination only if the adjudication order passed by the adjudicating authority is challenged in appeal before it in terms of Section 129 A (1) of Customs Act 1962. There is no bar in the law for the appellants to approach the adjudicating authority himself for reconsideration of the request for cross examination. To the specific query made by the bench as to whether after receiving the communication have they approached the adjudicating authority for reconsideration of their request for cross examination the counsel for appellant has replied in negative - It is settled principle in law that new adjudicating authority has to consider the matter afresh and cannot rely on the rejection made by the earlier adjudication authority in the matter. Hence it will be appropriate for the appellants to approach the new adjudicating authority with their request for cross examination who should consider the same without any bias on account of rejection made by his predecessor. Appeal allowed by way of remand.
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