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2009 (8) TMI 581 - AT - CustomsNatural Justice- Documents not supplied and cross examination- Allegation of drawback and DEPB fraud and denial of such undue benefits based on foreign currency deposited in cash in bank in the name of foreign national. Charges serious in nature and same to be dealt with application of mind by adjudicating authority. Supply of relied upon documents and also non relied documents requested by the appellant and the same sought to have been given. Procedural difficulties in summoning foreign witness can be overcome to the extent possible. Natural Justice not deniable on the ground of procedural difficulties. Matter remanded to commissioner to pass fresh orders after supply of documents and allowing cross examination of foreign nationals at appellant’s expense whose statement was relied upon.
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