Just a moment...

βœ•
Top
Help
πŸš€ New: Section-Wise Filter βœ•

1. Search Case laws by Section / Act / Rule β€” now available beyond Income Tax. GST and Other Laws Available

2. New: β€œIn Favour Of” filter added in Case Laws.

Try both these filters in Case Laws β†’

×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedbackβœ•

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / RSS

2008 (9) TMI 811

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ppellant. Shri Manish Mohan, SDR, for the Respondent. [Order per : K.K. Agarwal, Member (T)]. - These are two stay applications filed by Shri Anil Pannalal Sarogi on whom penalty of Rs. 2,00,000/- has been imposed and the other Shri Suresh Sharma alias Rameshbhai on whom a penalty of Rs. 5,00,000/- has been imposed. After hearing stay applications for some time we find that a plea of denial of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....i Suresh Sharma in importation and clearance of the above consignments. 3. The main grievance of the appellant Shri Suresh Sharma is that he has asked for cross-examination of persons whose statements has been relied upon by the department viz. Shri Anil Pannalal Sarogi - Ex-Director of M/s. Krishna Movers (P) Ltd., Shri Eknath Thube - Director of M/s. Krishna Movers, Shri Gagandeep Singh - ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ar Biswas v. UOI - 1996 (63) ECR 564 and in the case of Kanungo & Co. v. Collector of Customs - 1983 (13) E.L.T. 1486 (S.C.) wherein Hon'ble Supreme Court has held that the witnesses who have given evidence/statements and information to the Customs Officer cannot be allowed to be cross-examined. It was submitted that cross examination cannot be denied on this ground and the decision of Hon'ble Sup....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tural justice by providing cross-examination of the persons concerned and to pass a reasoned order thereafter. 4. We have considered the submissions. 5. We find that cross-examination of co-noticees has been denied by adjudicating authority simply on the ground that the appellate Shri Suresh Sharma has not responded to the summon issued earlier which cannot be a valid ground as once th....