TMI Blog2008 (9) TMI 811X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. [Order per : K.K. Agarwal, Member (T)]. These are two stay applications filed by Shri Anil Pannalal Sarogi on whom penalty of Rs. 2,00,000/- has been imposed and the other Shri Suresh Sharma alias Rameshbhai on whom a penalty of Rs. 5,00,000/- has been imposed. After hearing stay applications for some time we find that a plea of denial of principle of natural justice has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arance of the above consignments. 3. The main grievance of the appellant Shri Suresh Sharma is that he has asked for cross-examination of persons whose statements has been relied upon by the department viz. Shri Anil Pannalal Sarogi - Ex-Director of M/s. Krishna Movers (P) Ltd., Shri Eknath Thube - Director of M/s. Krishna Movers, Shri Gagandeep Singh - Proprietor of Sarup Singh Juneja, Shri Bha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the case of Kanungo Co. v. Collector of Customs - 1983 (13) E.L.T. 1486 (S.C.) wherein Hon ble Supreme Court has held that the witnesses who have given evidence/statements and information to the Customs Officer cannot be allowed to be cross-examined. It was submitted that cross examination cannot be denied on this ground and the decision of Hon ble Supreme Court has been misinterpreted as in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the persons concerned and to pass a reasoned order thereafter. 4. We have considered the submissions. 5. We find that cross-examination of co-noticees has been denied by adjudicating authority simply on the ground that the appellate Shri Suresh Sharma has not responded to the summon issued earlier which cannot be a valid ground as once the entire liability for the import has been fixed o ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
