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2019 (7) TMI 586 - HC - CustomsPrinciples of natural justice - the petitioner's request for cross-examination of the persons, on whose statements the Revenue relies upon is rejected - HELD THAT:- In this case, the statements of persons relied upon by the Revenue are not being made available for cross-examination only on account of alleged delay in making application. We are unable to understand how an application seeking cross-examination of the persons being relied upon could be rejected on account of delay in making the application when the impugned order dated 11th September 2018 itself records that the documents relied upon in the Show Cause Notice were supplied/given to the petitioner on that day itself - Further, there is no time limit provided in the Act for completion of adjudication proceedings as its object is as to ensure that justice is done to the parties. We set aside that part of the order dated 11th September 2018, which rejects the request for cross-examination of the persons on whose statements the Revenue is relying upon and direct the Commissioner of Customs to permit the cross-examination of the three persons whose statements are being relied upon by the Revenue, i.e., Shri. Lalit Mange, Shri. Mohan Nakhua and Mr. Umesh Ghelani. Petition allowed.
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