2018 (10) TMI 911

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..... on the statements of Mr. D'souza and Mr. Shete, for adjudicating the show cause notice. Therefore, in these circumstances, no fault can be found with the impugned communication dated 6th September, 2018, rejecting the Petitioner's request for cross-examination of Mr. D'souza and Mr. Shete. No prejudice is caused to the Petitioner with not giving of cross-examination of Mr. D'souza and Mr. Shete .....

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..... cross-examination, results in breach of natural justice. Therefore, this Court should interfere and direct the Respondent No.2 to grant cross-examination of the two persons i.e. Mr. D'souza and Mr. Shete. On the other hand, Mr. Jetly supports the impugned communication. 3. We have perused the impugned order dated 6th September, 2018. The impugned order dated 6th September, 2018 while rej .....

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..... o.2 Commissioner of Customs (Import) is not seeking to rely upon the statements of Mr. D'souza and Mr. Shete, for adjudicating the show cause notice. Therefore, in these circumstances, no fault can be found with the impugned communication dated 6th September, 2018, rejecting the Petitioner's request for cross-examination of Mr. D'souza and Mr. Shete. Thus, no prejudice is caused to the .....

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