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2022 (12) TMI 99 - AT - CustomsSeeking remand of the case - cross-examination of witnesses - Mis-declaration of goods being imported - request of remand is for the purpose of seeking opportunity to cross-examine the witnesses based on whose statement the appellant has been penalized - Section 138B of Customs Act, 1962 - HELD THAT:- Apparently and admittedly, the adjudicating authority has placed considerable reliance on the statement of the Directors of CHA M/s. Him Logistics Ltd. namely Shri Prakash Chand Sharma and Shri Ashok Sharma and also on the statement of the proprietor for the importer company namely Shri Naresh Kumar Jha. In the given circumstances, specifically when there is no statement of the appellant which may from any stretch of imagination be considered as a confession of the appellant, the right to cross-examination was a basic right rather originating out of principles of natural justice. There is nothing on record to indicate that any prejudice would be caused to the department by providing appellant a right to cross-examination. There is not retraction by any of the the three witnesses whose cross-examination has been prayed for. In the given circumstances and keeping in view the mandate of the statute as has been directed by the Hon’ble Apex Court to be strictly followed in all adjudications, where there appears the violation of the right to natural justice, it is deemed fit case to be remanded back again to the original adjudicating authority with the direction that three of the witnesses namely Shri Naresh Kumar Jha, Shri Prakash Chand Sharma and Shri Ashok Sharma be once again summoned and an opportunity be afforded to the appellant to cross-examine three of the said witnesses. Appeal allowed by way of remand.
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