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2009 (8) TMI 561 - HC - CustomsNatural Justice- Cross Examination- Case involving undervaluation of imported adhesive tapes based on DRI investigation. Data recovered from computers seized from petitioner. Cross-examination of official who retrieved data, author of GEQD report and DRI officers sought but rejected. Reasonable opportunity includes cross examination but principles of natural justice do not require cross examinations of persons who have given information. Documents relied upon by the revenue were printouts from hard discs of computers of petitioner and discrepancies if any can be pointed out before adjudicating authority. No material given or spoken to, by Department and cross examination in no way help petitioner. Petitioner seeking cross examination, dismissed.
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