2020 (7) TMI 705

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....w cause notice F. No. LDZU/856/(INT-9)(ENQ-31) 2017/1435-1440 dated 03/07/2019. 2. Shri K.I. Vyas, Learned Counsel appearing on behalf of the appellants submits that the main reason for denial of cross examination given by the Principal Commissioner is that the appellant intends to delay the adjudication proceeding. He submits that the Principal Commissioner apprehended that cross examination shall not bring any new facts other than the facts earlier been recorded in the proceedings and in the technical opinion. He submits that the appellant needs to cross examine, the witness for their defence, therefore, the Principal Commissioner cannot presume of what will be the outcome of the cross examination. He submits that all the evidences eit....

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.....v/s Dy. Commissioner of C.Ex., Guwahati 2015 (320) E.L.T.3 (S.C.) 3) Divine Impex v/s Commissioner of Customs (E), Nhava Sheva 2019 (369) E.L.T.858 (Tri- Mumbai) 4) Paragon Steels (P) Ltd. v/s Commissioner of C.Ex., Cus & S.T. Calicut 2018 (15) G.S.T.L. 298 (Tri- Bang.) 5) Shridhar Paints Co. P. Ltd. v/s Commr. Of Cus. & C. Ex. Hyderabad-III 2006 (198) E.L.T. 514 (Tri-Bang.) 6) N.S. Mahesh v/s Commissioner of Customs, Cochin, 2016 (331) E.L.T. 402 (Ker.) 4. We have heard both sides and perused the records. We find that the Adjudicating Authority has given precisely the reasoning for the rejection of the request of the cross examination of the witnesses in para 6 of the order which is reproduced below:....

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....h have been taken on record as evidence in the Show Cause Notice. Therefore, these evidences were used against the appellant. During the adjudication proceeding, any evidence can be admitted only when the witness is cross examined under section 138 B which is reproduced below: SECTION 138B. Relevancy of statements under certain circumstances. - (1) A statement made and signed by a person before any gazetted officer of customs during the course of any inquiry or proceeding under this Act shall be relevant, for the purpose of proving, in any prosecution for an offence under this Act, the truth of the facts which it contains, - (a) when the person who made the statement is dead or cannot be found, or is incapable of giving ev....