2006 (8) TMI 464

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.... Shri K.S. Reddy, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - The appellants are aggrieved with the adjudication order No. 94/2004 dated 31-8-2004, passed by the Commissioner of Customs (Port), Kolkata upholding the charge brought out in the show cause notice dated 26-3-2002 under Section 28 and 124 of the Customs Act alleging mis-use of the goods imported under Annual ....

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..... Md. Ameer (v)      Mr. Kamal Kumar Lilha The learned Counsel submits that when the Revenue is relied upon these persons, then in terms of principles of 'Natural Justice' they should be given an opportunity of cross examination. It is submitted that the Commissioner has not given any reason as to why an opportunity of cross examination should be denied. (b) It is....

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....submits that the witnesses are co-noticee and the Commissioner was justified in rejecting the prayer for cross examination. The learned JDR also files para-wise comments and submits that the same be taken on record. 4. The learned Counsel in counter submits that the rejection of cross examination on the ground that witnesses are co-noticee as stated by the learned DR is not a ground and th....

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.... witnesses is as a result of the appellant's adopting delaying and dilatory tactics, is not correct. Once the evidence of certain witnesses are relied on by the Department, then the Department should have permitted for cross examination of all persons whose statements had been recorded. Non-granting of such an opportunity is a clear violation of principles of 'Natural Justice'. Further more, the c....