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of <h1>Tribunal Dismisses Appeal on Show Cause Notice; Allows Future Appeal Post-Final Order by Principal Commissioner.</h1> <h3>MAHALAXMI VALVES PVT LTD. Versus THE COMMISSIONER OF CUSTOMS (IMPORT) INLAND CONTAINER DEPOT, TUGHLAKABAD, NEW DELHI</h3> The Tribunal dismissed the appeal challenging the communication from the Superintendent (Adjudication) regarding a show cause notice and denial of ... Violation of principles of natural justice - denial of cross-examination - Pre-mature appeal - HELD THAT:- Though appellant contended that denial of cross-examination would prejudice the case of the appellant, but it would always be open to the appellant to raise this issue once the final order is passed by the Principal Commissioner. It would not be appropriate, at this stage, when the Principal Commissioner is in the process of adjudicating the show cause notice, to examine this issue. The appeal is, accordingly, dismissed with liberty to the appellant to raise the issue of denial of cross-examination before the Tribunal after the Principal Commissioner decides the matter. The Tribunal dismissed the challenge to the communication dated 12.10.2023 which informed the appellant that a personal hearing on the show cause notice dated 20.10.2022 was fixed and that the competent authority had observed the request for cross-examination 'is not covered under section 138(B) of the Customs Act, 1962.' The appellant subsequently filed interim replies and attended hearings; a further personal hearing was fixed for 28.02.2024. The Tribunal held that it is premature to adjudicate the propriety of denial of cross-examination while the Principal Commissioner is still adjudicating the show cause notice, and that the appellant may raise the contention after the Principal Commissioner issues the final order: it would 'always be open to the appellant to raise this issue once the final order is passed by the Principal Commissioner.' Appeal dismissed with liberty to agitate the point later; miscellaneous and early hearing applications disposed of.
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