2021 (12) TMI 969

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..... Petitioner : Mr. S.S. Hora For the Respondent : Mr. Kinshuk Jain ORDER Petitioners have challenged the orders dated 01/11/2021 and 22/11/2021 passed by the assessing officer refusing the petitioners' request of cross-examination of certain witnesses. Perusal of the order dated 01/11/2021 would show that the reason for refusing the request by said communication was that the department had n .....

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..... for refusing the petitioners' request for cross-examination is wholly invalid. Merely because witnesses have not retracted the statements recorded under Section 108 of the Customs Act is not a ground for refusal of cross-examination and further even if such evidence is in the nature of corroborative evidence, no reliance can be placed without offering cross-examination of the witnesses if ask .....

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..... ave merely received show cause notice, adjudication of which is yet to be done. Whether the department will rely upon the statements of the concerned witnesses in the final adjudication and if so to what extent cannot be foreseen. Instead of interfering with the pending proceedings before the customs authorities, we keep the question open. We leave it open to the petitioners to raise this legal co .....

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