2018 (6) TMI 598

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mnath Ganguli, Adv. Ms. Sanjukta Gupta, Adv. For the Respondent ORDER The Court : An order in original dated December 28, 2017 passed by the Commissioner of Customs (Port), Customs House, Kolkata, is under challenge in the present writ petition. Learned Advocate appearing for the writ petitioner draws the attention of the Court to the fact that, the impugned order records that, the petiti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....to be adjudicated upon by the persons delineated under Section 122 of the Customs Act, 1962. In the adjudicating proceedings, the prosecution is entitled to refer to and rely upon evidence of natural persons. It is at that material point of time, that is, when evidence of natural persons is relied upon before the adjudicating authority that, the prosecution should produce the natural persons witne....