TMI Blog2020 (3) TMI 359X X X X Extracts X X X X X X X X Extracts X X X X ..... are of the opinion that there would be grave injustice if the appellant is not allowed to cross-examination the author of two test reports. Any adjudication order passed by denying such cross-examination is unlikely to stand the test of legal scrutiny - It is also found on the other hand, that the appellant has been careless in not even filing a written reply to the show-cause notice, but only seeking cross-examination - it is hoped that the appellant files a detailed written reply to the show-cause notice before the Commissioner without delay. Maintainability of appeal - HELD THAT:- We have also examined the maintainability of this appeal, which is not against the adjudication order, but only against a letter of lower authority communi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner of Customs (Port), Customs House, Kolkata and further conveying to them that their request for Cross Examination has been denied in view of the Order of the Hon ble High Court of Madras in the case of K.P.Manish Ingredients Global Pvt. Ltd. (WP No.19950 of 2017). 3. The appellant herein had imported goods through Kolkata Customs Port declaring them as 100% Polyester Bed Cover/Quilt Cover classifying the same under Customs Tariff Heading (CTH) 6304. Intelligence gathered by the Directorate of Revenue Intelligence, Kolkata, showed that unscrupulous importers were importing Polyester Woven Fabrics classifiable under CTH 5407 and mis-declared them as Polyester Bed Cover/Quilt Cover. On the basis of this Intelligence, Officers of DRI cond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the entire show-cause notice is based on the reports of the ATIRA and Textile Committee, Bombay and therefore, they should be given an opportunity for cross examining these officials, so that, they can defend against the allegations made in the show-cause notice. By denying Cross Examination, the principles of natural justice have been denied by the Commissioner as intimated by the Deputy Commissioner. He, therefore, prays that denial of Cross Examination by the Commissioner may be set aside. He relies on the case law in the case of Vedanta Ltd. Vs. Commissioner of Customs, Tuticorin reported in 2018 (364) ELT 573 (Tri.-Chennai), in which, it was held by the Tribunal that letter of adjudicating authority rejecting request for cross-examina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the petitioner had even filed a final reply to the show-cause notice, cannot be accepted. He relies on the decision of the Tribunal in the case of Ramesh Govindbhai Patel Vs. Commissioner of Customs (Airport), Mumbai reported in 2007 (213) ELT 675 (Tri.-Mumbai), in which, it was held that a letter by the Superintendent intimating the date of personal hearing before the adjudicating authority and refusal to grant cross-examination, is not an appealable order under Section 129A of the Customs Act, 1962. Similar decisions were also taken in the cases of Delta Overseas Vs. CCEx., S.Tax, Ludhiana reported in 2016 (333) ELT 126 (Tri.-Del.) Responsive Industries Ltd. Vs. Commissioner of CGST Excise, Mumbai : 2018-TIOL-3198-CESTAT-MUM. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ely to stand the test of legal scrutiny. We also find, on the other hand, that the appellant has been careless in not even filing a written reply to the show-cause notice, but only seeking cross-examination of the above. We hope that the appellant files a detailed written reply to the show-cause notice before the Commissioner without delay. 9. We have also examined the maintainability of this appeal, which is not against the adjudication order, but only against a letter of lower authority communicating the decision of the adjudicating authority to deny the cross-examination. In the cases of Ramesh Govindbhai Patel (supra), Delta Overseas (supra) Responsive Industries Ltd. (supra), the Tribunal have held that such letter is not appeala ..... X X X X Extracts X X X X X X X X Extracts X X X X
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