TMI Blog2021 (2) TMI 206X X X X Extracts X X X X X X X X Extracts X X X X ..... can be admitted in evidences. In the present case the valuation report given by Chartered Engineer, Shri Bhaskar Bhatt has been relied upon in the Show Cause Notice and considered as one of the important witnesses. Therefore, it is mandatory on the part of the adjudicating authority to allow the Cross- Examination of Shri Bhaskar Bhatt, Chartered Engineer in terms of section 138B. Cross- Examination of three DRI Officers - HELD THAT:- As regard allegation of the appellant that the officer have recorded the statement under duress threat and pressure. It is up to the witnesses whose statements were recorded to dispute this charges, if anything exist. As regard the charge of inflation of the value multifold, the appellant has all the rig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of Chartered Engineer. He submits that as regard DRI officers they have recorded the statement under pressure, threat, and duress. The officers have not taken into consideration all the documents shown to them. The value of the goods was inflated multifold. For these reasons Cross-examination of the officers was sought for. He placed reliance on the following judgments:- Unibourne Food Ingredients LLP Vs Commissioner of Customs, Hyderabad reported at 2018 (364) ELT 254 (Tri-Hyd.) Sterlite Optical Technologies V/s. Commissioner of Cus, (Exp.) ACC, Mumbai reported at 2008 (226) ELT 69 (Tri-Mum.) Ellora Tobacco Co. Ltd. V/s. Commissioner of Central Excise, Indore, reported at 2017 (347) ELT 614 (Tri-Del) Andaman Timber Indus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... three DRI Officers and One Mr. Bhaskar Bhatt, Chartered Engineer should be allowed or not. As per the facts in the Show Cause Notice , the report given by Shri Bhaskar Bhatt, Chartered Engineer has been relied upon. Since this witness is 3rd Party as far as appellant is concerned the Cross- Examination of Shri Bhaskar Bhatt, Chartered Engineer must be allowed to the appellant as mandated under section 138B of the Customs Act ,1962 which is reproduced below: Relevancy of statements under certain circumstances (1) A statement made and signed by a person before any Gazetted Officer of customs during the course of any inquiry or proceeding under this Act shall be relevant, for the purpose of proving, in any prosecution for an offence u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is not convincing to us for the reasons that as regard allegation of the appellant that the officer have recorded the statement under duress threat and pressure. It is up to the witnesses whose statements were recorded to dispute this charges, if anything exist. As regard the charge of inflation of the value multifold, the appellant has all the right to challenge it on the basis of the document and the same can be discarded if the valuation done by the DRI Officers is incorrect therefore, for this reason, in our considered view there is no need of Cross-examination of the DRI Officers. The DRI Officers have performed their duty as required in the law. 4.3 As per above discussion and finding we hold that the Adjudicating Authority shall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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