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2015 (11) TMI 1566 - KERALA HIGH COURT

2015 (11) TMI 1566 - KERALA HIGH COURT - 2016 (331) E.L.T. 402 (Ker.) - Cross-examination of officers - Officers who assessed, audited and examined the impugned Bills of Entry - Officers who actually examined the goods and permitted clearance - cross-examination of a co-noticee - view given by respondent that why cross-examination of the persons sought for need not be granted to the petitioner - Held that: - no illegality found in the order and explanation given by respondent denying the request .....

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sons, prior to submitting formal objections to Ext.P1 show cause notice that was issued to him under Section 28 of the Customs Act, 1962. It is seen from the averments in the writ petition that, on receipt of Ext.P1 show cause notice, the petitioner had made a request for cross-examination of all the Officers who assessed, audited and examined the impugned Bills of Entry, as also Officers who actually examined the goods and permitted clearance. There was also a request for cross-examination of a .....

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unit has developed the case on the basis of documents recovered during investigation and other evidences and not relied on statements of any officers who examined/audited/assessed the consignment. Moreover said officers have discharged these functions as part of their official duty, based on documents provided by the importer. Further noticee No. 2 has not given any reasons for examining the said officer, nor the evidences sought to be brought out from them. It is also learnt that the dockets o .....

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