2015 (11) TMI 1566

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....SCs, for the Respondent. JUDGMENT The challenge in the writ petition is against Ext.P5 order passed by the respondent, in an application filed by the petitioner seeking cross-examination of various persons, prior to submitting formal objections to Ext.P1 show cause notice that was issued to him under Section 28 of the Customs Act, 1962. It is seen from the averments in the writ petition that....

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.... The investigating unit has developed the case on the basis of documents recovered during investigation and other evidences and not relied on statements of any officers who examined/audited/assessed the consignment. Moreover said officers have discharged these functions as part of their official duty, based on documents provided by the importer. Further noticee No. 2 has not given any reas....

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....pecific reasons or points have been attributed for seeking his cross-examination. Further noticee No. 2 has not given any specific fact that would emerge in his favour upon the cross-examination of Sri Reji Cherian. Further as Sri Reji Cherian is a co-noticee, this authority cannot direct him to be present for proceedings that may cause him to incriminate himself and therefore the request for cros....