2022 (9) TMI 917 - Customs

Principles of natural justice - documents referred in the SCN not produced - relied upon documents or not - opportunity to cross-examine the persons whose statements are relied upon, were not provided - jurisdiction of the authority which raised SCN - HELD THAT:- The writ petitions are disposed of with the following directions:

(i) The respondent/revenue will furnish copies of all such documents referred to in paragraph 79, which are in their physical possession. The respondent/revenue will indicate, clearly, to the petitioners, as to which of those documents are not available in their record. This exercise will be completed within the next two weeks.

(ii) Upon receipt of the documents referred to in clause (i) above, the petitioners shall file their final reply within two weeks thereafter.

(iii) Once replies are filed, the adjudicating authority will fix a date for cross-examination of witnesses referred to in paragraph 79 (B-H).

(iv) As soon as the aforementioned exercise is over, the concerned authority will proceed to adjudicate the SCN.

(v) While adjudicating the SCN, the concerned authority will bear in mind, the objection raised by the petitioners, as regards his jurisdiction. The adjudicating authority will deal with this aspect of the matter, while passing the final order, concerning the aforementioned SCN.