9911796707
TMI Blog2018 (4) TMI 1541X X X X Extracts X X X X X X X X Extracts X X X X ..... the Directorate of Revenue Intelligence. Having heard counsel for both sides, we are satisfied that this order cannot be sustained and that there is a breach of fundamental rules of natural justice. 3. A few facts are necessary. On 25th July, 2014 a show cause notice was issued to the petitioner. A copy is at Annexure 5 at page 133. A corrigendum came to be issued thereafter on 23rd April, 2015 (Annexure 6 at page 173). The petitioner replied on 28th May, 2016 (Annexure 8). There was another reply of 15th December, 2016 (Annexure 30 at page 466). 4. Very briefly, the case of the petitioner is that he was not at all involved with the acts that are the subject matter of the show cause notice. Although he was a promoter-director of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... This writ petition was filed a few days later on 30th January, 2017 and it appears that thereafter, the impugned final order was passed on 27th February, 2017 without considering the petitioner's representation. 5. We have thus before us two distinct issues regarding the cross-examination and evidence before the authority concerned. The first is the closure of Sahu's cross-examination; and the second is whether the petitioner is entitled as of right to cross-examine the DRI officials and panchas even if they have not been led as witnesses by the Revenue. 6. We do not appreciate the manner in which the order of 17th January, 2017 was passed and this makes vulnerable the final order dated 27th February, 2017. It is well-settled i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Revenue, and subject to the foregoing observations). He will then permit the continued cross-examination of Sahu. The petitioner is not entitled to cross-examine any witness whose evidence is not led by the Revenue. 10. The petitioner for his part agrees and undertakes to this Court that he will not seek adjournments before the authority on the ground of counsel's inconvenience once the schedule has been fixed. 11. Finally, there is a question of documents and materials seized by the DRI during his search and seizure operation. If DRI intends to rely on any of these documents, the petitioner and his counsel are entitled to inspection of all these materials and to use them in a manner permissible in law during the cross-ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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