AI Drafter 
TaxTMI 
TaxTMI 
2018 (8) TMI 1350
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....80 of 2018 are the following: The petitioner is a partnership firm engaged in the business of processing betel nuts. The petitioner used to import betel nuts into India in large quantities for their business. It is alleged by the petitioner that based on the statements given by certain persons who are involved in the business of import of betel nuts, the authorities under the Customs Act conducted searches in the offices of the petitioner and seized certain documents. Later, the petitioner was issued Ext.P2 notice by the respondent calling upon them to show cause why the value of the betel nuts imported by the petitioner from Indonesia covered by 26 Bills of Entry referred to therein shall not be re-determined and the differential duty amou....
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....he petitioner. As such, according to the respondent, the petitioner is not entitled, as of right, to cross examine the persons referred to by them. Ext.P5 communication is under challenge in the writ petition. 3. The facts relevant in W.P.(C) No.7554 of 2018 are the following: The petitioner is a company engaged in providing valuation services. It is stated that a company called M/s.Moksha Business Machines, has imported into India used multi-functional digital photocopiers and printers through Cochin Port and filed Bills of Entry for clearance of the same. The goods imported by the said company were, however, not permitted to be cleared by the authorities under the Act alleging violation of various statutory provisions. At that point of....
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....use notice. The specific stand taken by the petitioner in Ext.P3 reply is that the inspection of the cargo was conducted by the technical expert of the petitioner in the presence of the Customs Officers; that functionality of each and every machine was tested by them and it is thereafter that the report was issued. In so far as it is alleged that the petitioner has not tested the functionality of all the machines, in terms of the said reply, they have requested the authorities to permit them to examine the officers of the department who were present at the time of inspection, for the purpose of establishing that the functionality of all the machines were tested by the technical expert of the petitioner in the course of inspection. The petit....
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....ould be ascertained only after the culmination of proceedings, depending on the findings rendered therein. It was pointed out by the learned Standing Counsel that the questions of this nature are therefore, essentially matters for the appellate authority under the Act to consider if the decision of the competent authority goes against the parties. 6. I have given my thoughtful consideration to the contentions raised by the learned counsel on either sides. While in W.P.(C) No.480 of 2018, the petitioner seeks permission to cross-examine two persons to discredit their statements obtained under Section 108 of the Act which are relied on against them, in W.P.(C) No.7554 of 2018, the petitioner seeks permission to examine the Customs Officers....
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....cross-examine persons whose previous statements form part of the materials on record for the mere sake of asking, (ii) whether noticee in such proceedings is entitled to adduce oral evidence as of right and (iii) whether issues relating to non compliance of the principles of natural justice, especially those relating to the rights of parties to examine and cross-examine persons, could be raised by the noticee in a proceedings under Article 226, before the culmination of the proceedings. 8. No doubt, principles of natural justice have been held to be sacrosanct and have been placed at a high pedestal in the adjudication proceedings which are judicial, quasi judicial or administrative. The question as to which of the principles of natural ....
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....s much as it amounted to violation of principles of natural justice, because of which the assessee was adversely affected. But, in a given case, where the allegations are founded not solely upon such statements, but on other materials as well, according to me, it is for the adjudicating authority to take a call as to whether the cross-examination of the person shall be permitted, if requested for by the noticee. No doubt, if the adjudicating authority decides not to give an opportunity to cross-examine the person concerned whose statement is relied on, the order would be certainly a nullity, if the same is founded on the said statement also. On the other hand, if the order is founded on materials other than the statement, the same would ....