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2022 (12) TMI 327 - HC - CustomsPrinciples of natural justice - cross-examination of 18 persons - non-reliance on any of the statements to reach to a conclusion - HELD THAT:- Interestingly in paragraph 62 of the order while considering the request made by the respondents for cross-examination of 18 persons, the adjudicating authority states that he has not relied upon any of their statements to arrive at a conclusion. However, this finding recorded by the adjudicating authority is contrary to what he has held in the aforementioned paragraphs, which we have pointed out in those paragraphs. The statements have been referred to and conclusion has been arrived at by the authority against the respondents. Thus, going by what has been stated by the adjudicating authority in paragraph 62, we are of the view that if the authority does not propose to rely upon any of the statement of those 18 persons, then obviously a fresh order need be passed on the available material excluding the statements of those 18 persons in the light of the specific stand taken by the adjudicating authority that he is not relying upon any of those statements. The appeal stands allowed in part and the order passed in the writ petition is modified by setting aside the order in original dated 14th June, 2019 and remanding the matter back to the adjudicating authority to pass a fresh order on merits and in accordance with law without placing any reliance on the statements recorded from those 18 persons.
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