TMI Blog2015 (11) TMI 1462X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by an authorised representative of M/s. Zen Electronics. - there is a flaw in that part of the order of the learned Commissioner dealing with the prayer of learned counsel 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 statem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... try 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 Electronics. It is a forged document on which the writ petitioners cleared the goods on beh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y 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 reasons why he was disallowing cross-examination. According to him, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 follows : If the petitioners are desirous of preferring an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... em 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 photocopy of this order, if applied for, be supplied ..... X X X X Extracts X X X X X X X X Extracts X X X X
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