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2021 (4) TMI 229 - HC - CustomsPrinciples of Natural Justice - opportunity of cross examination of a person upon whom reliance is placed by the Officer in finalising the impugned assessment - HELD THAT:- The appellate authority has passed an order on 10.03.2021 allowing the appeal of the petitioner to the effect that the principles of natural justice will have to be complied with and the Assessing Authority should grant an opportunity of cross examination to the petitioner prior to finalization of assessment. A copy of this order is placed on file. The impugned order has no legs to stand, since it has, admittedly, been passed without affording an opportunity of cross examination to the petitioner and the same is set aside - Let the petitioner be afforded an opportunity of cross examination, heard in full and an order of assessment be passed denovo within a period of six (6) weeks from today - Petition allowed.
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