TMI Blog2003 (1) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... ions :- The petitioners/companies incorporated under the Indian Companies Act, 1956, claim to have negotiated the purchase of steel scrap in the course of their business. Before the clearance of the goods, an investigation was launched by the second respondent alleging that the goods thus imported are not melting scrap, but appeared to be steel sheets/plates and such goods are being imported and cleared as melting scrap. The contention of the respondents is that the petitioners are evading payment of appropriate duty. In the course of their investigation, statements were recorded from the Officers of the petitioners/companies. It is further stated that the petitioners were forced to admit the liability of the payment of the differential d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioners/companies wanted the cross-examination of the Scientists of National Metallurgical Laboratory. Though a personal hearing was conceded, with regard to the request of the cross-examination of the Scientists, the said request was denied as the report was of scientific and technical nature. 5.Therefore the petitioners have approached this Court complaining that the denial of cross-examination of National Metallurgical Officers was bad in law and against the principles of natural justice. 6.I have heard both sides. 7.The learned Counsel for the petitioners contends that as the Department seeks to rely on the report of the Scientists, it is but proper that the petitioners should be afforded with opportunity to cross-examine the Scien ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntitled to submit their own expert evidence either in writing or oral evidence, in which case, the respondents would also be entitled to cross-examine such expert evidence. In the event of the respondents seeking to rely on the expert opinion of the NML Scientists, then it is but proper that expert shall be made available for cross-examination by the petitioners in the interest of compliance of principles of natural justice. In the event of the respondents not relying on the report of the Scientists of NML, then there is no obligation on the part of the respondents to produce them for cross-examination. Any material to be used against the party has to be put to the aggrieved persons and the aggrieved persons should also have the freedom to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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