2019 (7) TMI 586

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.... Mr. Pradeep S. Jetly for the Respondents. P.C.: 1] This petition under Article 226 of the Constitution of India challenges the communication/decision dated 11th September 2018 passed by the Commissioner of Customs (respondent No.2) under the Customs Act, 1962 (said Act). The impugned decision dated 11th September 2018 was taken by the respondent No.2 in the process of adjudicating a Show....

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.... cross-examination of persons on whose statements the Revenue is relying upon is a clear breach of principles of natural justice. In support, reliance is placed upon the decision of the Supreme Court in Andaman Timber Industries vs. Commissioner of C.Ex., Kolkata II - 324 ELT 641 and decision of this Court in Kalpana Industries Ltd. vs. The Union of India and anr. 2018 TIOL 397 to submit that ther....

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.... exercising powers of judicial review in respect of any orders passed by quasi judicial authorities within the State of Maharashtra when challenged before us. In a case, where there is a flaw in the decision making process as in this case, such as breach of principles of natural justice, then we would certainly exercise our writ jurisdiction and not relegate the petitioner to the remedy of statuto....

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....es Ltd. (supra) had held that in the absence of an opportunity to being given to the petitioner to cross-examine the person on whose statement the Revenue is relying upon would render the order bad. 7] In a matter of this nature relegating the petitioner to adopt the alternate remedy of filing an appeal to the Appellate Authorities would lead to the Officers of the Revenue passing orders which ....