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2022 (3) TMI 336 - HC - CustomsViolation of principle natural justice - cross-examination of witnesses upon whose statements the respondent-adjudicating authority has relied against the petitioner. is denied upon - HELD THAT:- In this case, admitted position is that, which appears from the impugned order of adjudicated dated December 7, 2021, the adjudicating authority has relied on the statements of the witnesses in question and that the petitioner was denied to cross-examine those witnesses. Relying upon the decision of the Supreme Court in ANDAMAN TIMBER INDUSTRIES VERSUS COMMISSIONER OF CENTRAL EXCISE, KOLKATA-II [2015 (10) TMI 442 - SUPREME COURT], this writ petition is disposed of by setting aside the impugned order dated December 7, 2021 to the extent of relying on the statements of the witnesses in question wherein the petitioner was denied to cross-examine those witnesses, and the adjudicating authority shall pass a fresh order in accordance with law as a consequence of this order. It is clarified that if the respondent-adjudicating authority wants to rely on the statements of the witnesses in question, in that event he will have to afford an opportunity to the petitioner to cross-examine those witnesses.
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