2024 (12) TMI 749 - AT - Customs

Appellant's cross-examination request denied for delaying tactics without proper grounds in mis-declaration case

Abdul Khader Versus Commissioner of Customs, Kochi

Abdul Khader Versus Commissioner of Customs, Kochi - TMI Issues Involved:1. Denial of cross-examination of witnesses in quasi-judicial proceedings.2. Allegations of procedural impropriety and breach of natural justice.3. Legality of the Commissioner's order as an interim order and its appealability.4. Delay in adjudication proceedings due to the appellant's actions.Detailed Analysis:1. Denial of Cross-Examination of Witnesses:The appellant sought cross-examination of several individuals involved in the investigation, arguing that it was necessary to challenge the alleged mis-declaration of goods and the procedural actions taken against him. The Commissioner allowed cross-examination of only one officer and denied the rest, citing that cross-examination in quasi-judicial proceedings is not a matter of right. The decision was based on the facts and circumstances of each case, and the appellant failed to provide specific reasons for cross-examination in his reply to the show-cause notice. The Tribunal upheld the Commissioner's decision, noting that the appellant's request for cross-examination seemed to be an afterthought and lacked substantive grounds.2. Allegations of Procedural Impropriety and Breach of Natural Justice:The appellant contended that the denial of cross-examination amounted to a breach of natural justice. He argued that the statements and documents relied upon by the Commissioner were obtained through undue means and were not credible without cross-examination. However, the Tribunal found that the appellant did not challenge the inventory or the Mahazar prepared during the investigation, nor did he specify how cross-examination would alter the findings. The Tribunal referenced precedents indicating that the right to cross-examine is not absolute and must be justified with factual grounds.3. Legality of the Commissioner's Order as an Interim Order and Its Appealability:The appellant challenged the Commissioner's order as an interim order, arguing that it was not appealable under Section 129A of the Customs Act, 1962. Initially, the Tribunal dismissed the appeal on these grounds, but the High Court of Kerala later clarified that any order by the Commissioner as an adjudicating authority is appealable. Consequently, the Tribunal reconsidered the matter but ultimately upheld the Commissioner's decision, finding no merit in the appellant's arguments for cross-examination.4. Delay in Adjudication Proceedings Due to the Appellant's Actions:The Tribunal noted that the appellant repeatedly delayed responding to the show-cause notice, citing various personal reasons. This delay contributed to the prolonged adjudication process. The Tribunal emphasized that the appellant's actions seemed to obstruct the proceedings, and his requests for cross-examination were seen as attempts to further delay the process without substantial justification. The Tribunal directed the adjudicating authority to expedite the disposal of the show-cause notice while ensuring the appellant has an opportunity for a personal hearing.Conclusion:The Tribunal dismissed the appeal, finding no substantial grounds for the appellant's requests for cross-examination and noting procedural delays caused by the appellant. The Tribunal instructed the adjudicating authority to proceed with the adjudication, ensuring the appellant's right to a personal hearing is respected. The decision underscores the importance of timely and justified requests in quasi-judicial proceedings and clarifies the scope of cross-examination rights within such contexts.