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2015 (11) TMI 1462
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....lates to one bill of entry. It is number 6710287 dated 2nd May, 2012 filed by M/s. S. Guho Sarkar & Company. The said bill of entry was ostensibly filed by the aforesaid firm on behalf of M/s. Zen Electronics. An alleged authorisation letter of Zen was signed and also tendered. According to the Revenue this authorisation letter was not signed by Nityananda Dey, the declared importer or any other a....
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....documents were not made available to them : "1. Bill of entry number 6935877 dated 26.05.2012. 2. Show cause notice, if any issued to M/s. Zen Electronics and the outcome of the proceedings. 3. Declaration filed in respect of the bill of entry number 6710287 dated 02.05.2012." Hence, there was breach of the principles of natural justice. The learned Commissioner in paragraph 25 of t....
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....of the learned Commissioner dealing with the prayer of learned counsel for the petitioners to "cross-examine the above persons". Even if a person's testimony was not being relied upon, he could still be cross-examined or called as a witness by the other party for obtaining some favourable statements, which the other party may use. That right seems to have been denied. But, otherwise, the order ....