Tribunal permits Cross-Examination of Engineer, denies DRI Officers' cross-examination request

The Tribunal allowed the request for Cross-Examination of the Chartered Engineer under section 138B of the Customs Act, 1962, finding it crucial for the case. However, the request to cross-examine the DRI Officers was rejected as their actions were deemed lawful. The Adjudicating Authority was directed to facilitate the Cross-Examination of the Chartered Engineer and complete the adjudication process within three months. The appeal was partly allowed, with the judgment issued on 04.02.2021.

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Issues:
Request for Cross-Examination of DRI Officers and Chartered Engineer denied by Commissioner.

Analysis:
The appellant filed an appeal against the denial of the request for Cross-Examination of three DRI Officers and a Chartered Engineer by the Commissioner. The appellant argued that the valuation report relied upon in the Show Cause Notice was incorrect and sought to cross-examine the Chartered Engineer. The appellant claimed that the DRI officers recorded statements under pressure and did not consider all documents, leading to an inflated value of goods. The appellant cited various judgments to support their case.

On behalf of the revenue, the Authorized Representative reiterated the reasons for denying the Cross-Examination. Both sides were heard, and the records were examined. The main issue was whether the appellant's request for Cross-Examination should be allowed. The Tribunal noted that the Chartered Engineer's report was crucial and mandated Cross-Examination under section 138B of the Customs Act, 1962. This section requires examination of a witness before admitting their statement as evidence.

The Tribunal found that Cross-Examination of the Chartered Engineer was necessary as per section 138B. However, regarding the DRI Officers, the Tribunal did not find the appellant's reasons convincing. The Tribunal stated that the officers had performed their duties as required by law, and the appellant could challenge the valuation based on documents without Cross-Examination. Thus, the request for Cross-Examination of DRI Officers was rejected.

Consequently, the Tribunal ordered the Adjudicating Authority to allow Cross-Examination of the Chartered Engineer and directed completion of the adjudication process within three months. The appeal was partly allowed based on these findings. The judgment was pronounced on 04.02.2021.

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