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2016 (5) TMI 1041 - DELHI HIGH COURT

2016 (5) TMI 1041 - DELHI HIGH COURT - TMI - Seeking cross-examination of two persons whose statements were relied upon while issuing the SCN - Cross-examination denied by the order that "there is no such direction in the above referred order of Hon’ble High Court of Delhi and also the same was also never sought by you at the time of adjudication proceedings held earlier in the said matter.” - Held that:- the reason given is plainly untenable apart from the fact that the AC who passed the above .....

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ification for denying the request for cross-examination of the two persons whose statements have been relied upon by the Customs Department. The impugned order is quashed with a direction to AA to permit the Petitioner to cross-examine the two persons within a time schedule to be fixed by the AA. - Petition disposed of - W.P.(C) 299/2016 & CM 1226/2016 (stay) - Dated:- 17-2-2016 - S.MURALIDHAR & VIBHU BAKHRU JJ. For the Appellant: Mr Pankaj Bhatia, Advocate. For the es .....

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SCN) issued to the Petitioner on 22nd March 2013, was rejected. 2. This Court had while disposing of Writ Petition (Civil) 8946/2015 (Pan Parag India Pvt Ltd v. Commissioner Of Customs Export Delhi) by an order dated 17th November 2015 set aside Order-in-Original dated 8th June 2015 and directed the Adjudicating Authority (AA) to supply copies of all the relied upon documents within a week to the petitioner. Within four weeks thereafter, a reply to the show cause notice be furnished t .....

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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 whose statements have been relied upon while issuing the SCN to the Petitioner. Yet in the impugned order the only reason given by the AC for rejecting the request is that there is no such direction in the above referred order of Hon ble High Court of Delhi and also the same was also never sought by y .....

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