2009 (8) TMI 561 - HC - Customs

Court dismisses writ petition challenging denial of cross-examination rights under Customs Act, 1962

MANI BHADRAS TRADING CO. Versus CC. (SEAPORTS - EXPORTS), CHENNAI

MANI BHADRAS TRADING CO. Versus CC. (SEAPORTS - EXPORTS), CHENNAI - 2010 (251) E.L.T. 194 (Mad.) Issues:- Denial of cross-examination rights to the petitioner by the respondent under the Customs Act, 1962.Analysis:1. The petitioner, a proprietorship concern, imported Self Adhesive BOPP Tapes under 20 consignments during 2006-2007, undervaluing them to evade customs duty. The DRI found evidence of misdeclaration through a forensic analysis of hard discs seized from the petitioner's premises.2. The petitioner requested cross-examination of the GEQD report authors and DRI officers during the adjudication process, citing the need for a reasonable opportunity and principles of natural justice. The respondent denied this request, leading to the writ petition challenging the denial.3. The petitioner argued that denial of cross-examination violated natural justice principles, citing various judgments supporting the right to cross-examine in quasi-judicial proceedings. The respondent contended that materials annexed to the show cause notice were from the petitioner's computers, making cross-examination unnecessary.4. The Court considered the necessity of cross-examination in the case, emphasizing that the documents relied upon by the respondent were prints from the petitioner's computers. The Court found no substantial reason for cross-examination, as discrepancies could be addressed without it.5. Relying on precedents, the Court held that the denial of cross-examination did not violate natural justice principles, as the respondent's reliance on materials from the petitioner's computers did not necessitate cross-examination. The writ petition was dismissed, emphasizing the lack of material warranting interference for cross-examination rights.