2016 (5) TMI 1041

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..... R  1. The challenge in this writ petition is to an order dated 18th December, 2015 passed by the Assistant Commissioner of Customs (Export) ['AC'] in Adjudication Case No. C.No. VIII/ICD/6/TKD/ADJ/Commr/23/ 2013/27596 whereby the Petitioner's request for cross-examination of Mr Laxminath Mehrotra and Mr Ashutosh Mehrotra, whose statements were relied upon by the Customs Department as .....

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..... is case is the Commissioner of Customs, ICD Tughlakabad in terms of the order dated 28th January 2014 passed by the Central Board of Excise and Customs, whereas the impugned order was passed by the AC. 4. There is nothing in the order dated 17th November 2015 passed by this Court to indicate that the AA should not entertain any request by the petitioner for cross-examination of any of the persons .....

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..... ceedings are conducted by the Commissioner, it is he alone who was to pass orders in relation to any aspect of the adjudication and that cannot be delegated to any subordinate authority. 6. The Court in any event finds that there was no justification for denying the request for cross-examination of the aforementioned two persons whose statements have been relied upon by the Customs Department. 7 .....

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