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        Case ID :

        2018 (8) TMI 1836 - HC - Customs

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        Court permits condonation of delay in appeal, affirms right to cross-examine, sets deadline for cross-examination. The High Court of Calcutta allowed the application for condonation of delay in the appeal, citing sufficient cause. It affirmed the respondent's right to ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Court permits condonation of delay in appeal, affirms right to cross-examine, sets deadline for cross-examination.

                              The High Court of Calcutta allowed the application for condonation of delay in the appeal, citing sufficient cause. It affirmed the respondent's right to cross-examination and directed the appellant to fix a date for cross-examination within two months. The appeal and stay application were disposed of by the same order, with the court ordering the parties to receive a certified copy upon compliance.




                              Issues: Condonation of delay in appeal, right of cross-examination, disposal of appeal and stay application

                              Condonation of Delay in Appeal:
                              The High Court of Calcutta, comprising Justice I. P. Mukerji and Justice Amrita Sinha, allowed the application for condonation of delay (GA No. 2241 of 2018) in the appeal. The Court noted that sufficient cause was shown and hence the marginal delay in preferring the appeal was condoned.

                              Right of Cross-Examination:
                              In this case, the learned Judge of the Court below held that the failure of the adjudicating authority to provide reasons for denying the respondent the right of cross-examination vitiated the proceedings. The Court reaffirmed the view that the respondent indeed has the right of cross-examination of the appellant's witness.

                              Disposal of Appeal and Stay Application:
                              The appeal (APOT No. 57 of 2018) was formally admitted, and by consent of the parties, it was treated as in the hearing list. The appellant was directed to immediately fix the date and time for cross-examination of their witness and to conclude the adjudication within two months from the date of communication of the order. The appeal and the stay application (GA No. 2242 of 2018) were disposed of by the same order. The Court ordered that a certified photocopy of the order would be supplied to the parties upon compliance with all requisite formalities.
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                              ActsIncome Tax
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