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TMI Blog2015 (11) TMI 1462X X X X Extracts X X X X X X X X Extracts X X X X ..... er 6710287 dated 2nd May, 2012 filed by M/s. S. Guho Sarkar & Company. The said bill of entry was ostensibly filed by the aforesaid firm on behalf of M/s. Zen Electronics. An alleged authorisation letter of Zen was signed and also tendered. According to the Revenue this authorisation letter was not signed by Nityananda Dey, the declared importer or any other authorised representative of M/s. Zen E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bill of entry number 6935877 dated 26.05.2012. 2. Show cause notice, if any issued to M/s. Zen Electronics and the outcome of the proceedings. 3. Declaration filed in respect of the bill of entry number 6710287 dated 02.05.2012." Hence, there was breach of the principles of natural justice. The learned Commissioner in paragraph 25 of the order disallowed crossexamination. He gave detailed re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsel for the petitioners to "cross-examine the above persons". Even if a person's testimony was not being relied upon, he could still be cross-examined or called as a witness by the other party for obtaining some favourable statements, which the other party may use. That right seems to have been denied. But, otherwise, the order appears to be well reasoned. In those circumstances, I order as fol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue to the writ petitioners, if not supplied to them earlier. The Appellate Authority will pass a reasoned order, upon hearing the petitioners, preferably within six months from the date of filing of the appeal. All other points that arise out of the impugned order and may be raised before the Appellate Authority are kept open. This writ application is, accordingly, disposed of. Certified ph ..... X X X X Extracts X X X X X X X X Extracts X X X X
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