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Customs - Highlights / Catch Notes

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Principles of natural justice - petitioners' request of ...

Customs

December 23, 2021

Principles of natural justice - petitioners' request of cross-examination of certain witnesses refused - As of now, the petitioners have 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 contention if ultimately so required. - Tri

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