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2021 (2) TMI 206 - AT - CustomsViolation of principles of natural justice - appellant’s request for Cross- Examining three DRI Officers and One Mr. Bhaskar Bhatt, Chartered Engineer to be allowed or not? - HELD THAT:- As per the facts in the Show Cause Notice , the report given by Shri Bhaskar Bhatt, Chartered Engineer has been relied upon. Since this witness is 3rd Party as far as appellant is concerned the Cross- Examination of Shri Bhaskar Bhatt, Chartered Engineer must be allowed to the appellant as mandated under section 138B of the Customs Act, 1962 - From section 138B it is clear that the statement given by a person as a witness must be examined, then only the same can be admitted in evidences. In the present case the valuation report given by Chartered Engineer, Shri Bhaskar Bhatt has been relied upon in the Show Cause Notice and considered as one of the important witnesses. Therefore, it is mandatory on the part of the adjudicating authority to allow the Cross- Examination of Shri Bhaskar Bhatt, Chartered Engineer in terms of section 138B. Cross- Examination of three DRI Officers - HELD THAT:- As regard allegation of the appellant that the officer have recorded the statement under duress threat and pressure. It is up to the witnesses whose statements were recorded to dispute this charges, if anything exist. As regard the charge of inflation of the value multifold, the appellant has all the right to challenge it on the basis of the document and the same can be discarded if the valuation done by the DRI Officers is incorrect therefore, for this reason, in our considered view there is no need of Cross-examination of the DRI Officers. The DRI Officers have performed their duty as required in the law. The Adjudicating Authority shall allow the Cross- Examination of Shri Bhaskar Bhatt, Chartered Engineer. The request for Cross- Examination of DRI Officers is rejected - Appeal allowed in part.
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