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2021 (4) TMI 691 - HC - CustomsEPCG Scheme - fulfilment of all obligations or not - reliance placed on statements of various persons - request for cross-examination rejected - violation of principles of natural justice or not - HELD THAT:- The Hon'ble Supreme Court in a recent decision I.C.D.S. Ltd. vs. Commissioner of Income Tax [2020 (2) TMI 1424 - SUPREME COURT] held that if the department wants to rely on the evidence of certain witnesses, it may be necessary to provide opportunity of cross examination of these witnesses to the noticee. This is a self-evident proposition for which no authority is needed. The said decision of the Hon'ble Supreme Court squarely applies to the case on hand. Since this basic right of the petitioners has been denied, the order impugned in these writ petitions will have to be necessarily set aside - the matter is remitted to the file of the first respondent - petition allowed by way of remand.
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