Court orders cross-examination in adjudication proceedings, extends time limit

The High Court quashed the order rejecting the cross-examination request and directed the Adjudicating Authority to allow the petitioner to cross-examine the witnesses within a specified timeframe. The Court extended the time limit for completion of adjudication proceedings by eight weeks after the cross-examination. The writ petition and application were disposed of accordingly.

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Issues: Challenge to order rejecting cross-examination request, Jurisdiction of Adjudicating Authority

Challenge to order rejecting cross-examination request:
The writ petition challenges an order rejecting the petitioner's request for cross-examination of witnesses whose statements were relied upon in a show cause notice issued by the Customs Department. The High Court had previously set aside a similar order in a different case and directed the Adjudicating Authority to provide copies of relied-upon documents, receive a reply to the show cause notice, conduct a personal hearing, and pass an order within a specified timeframe. However, the Assistant Commissioner of Customs rejected the cross-examination request citing lack of direction from the High Court order and absence of such request during earlier adjudication proceedings.

Jurisdiction of Adjudicating Authority:
The Adjudicating Authority in this case is the Commissioner of Customs, ICD Tughlakabad, as per a previous order by the Central Board of Excise and Customs. Despite this, the impugned order rejecting the cross-examination request was passed by the Assistant Commissioner. The High Court found the reason given for rejecting the request untenable, emphasizing that the Commissioner alone should handle aspects of adjudication and not delegate them to subordinate authorities. The Court noted that there was no justification for denying the cross-examination request of the witnesses relied upon by the Customs Department.

In conclusion, the High Court quashed the order rejecting the cross-examination request and directed the Adjudicating Authority to permit the petitioner to cross-examine the witnesses within a specified timeframe. The Court extended the time limit for completion of adjudication proceedings by eight weeks after the conclusion of cross-examination. The writ petition and application were disposed of accordingly.

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