Customs adjudication requires summoning a relied-on expert witness for examination when his report is used against the importer.

Where customs adjudication relies on a professor's report, the enquiry authority must secure that witness for examination if his evidence is material to the case. The Bombay HC held that the proper course was to invoke the power to summon a person whose attendance is necessary to give evidence or produce documents, rather than refuse cross-examination. Because the report was being relied upon in proceedings concerning alleged mis-declaration of an imported car's value, the refusal to permit cross-examination was quashed and the Collector was directed to summon the professor under Section 108 of the Customs Act, 1962.

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Issues: Whether the customs authority was required to summon the professor whose report was relied upon during the enquiry and allow his examination in the proceedings.

Analysis: The communication refusing cross-examination was challenged in the context of pending customs adjudication concerning alleged mis-declaration of the valuation of an imported car. The Court held that the proper course was for the Collector to invoke the power to summon a person whose attendance is necessary to give evidence or produce documents in the enquiry. Since the report of the professor was being relied upon, the authority was directed to secure his presence under the statutory power.

Conclusion: The refusal to permit cross-examination was quashed, and the Collector was directed to exercise powers under Section 108 of the Customs Act, 1962 to summon the professor.

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