2020 (11) TMI 512

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....AZU/36-58/2015-16 dated 20.10.2015. 2. Shri Jigar Shah, Learned Counsel appearing on behalf of the appellant submits that in the Show Cause Notice various statements of various persons were relied upon. Some of the witnesses are third parties. The demand in the show cause notice was issued relying on those statements without any documentary evidence. He further submits that the Adjudicating authority denied the cross -examination without any proper basis. In support of his submission, he placed reliance on this tribunal's judgment in the case of Kudrat Corporation final order No A/11131/2020 dated 29.07.2020. 3. On the other hand, Shri Sharad Airan, Learned Assistant Commissioner (Authorized Representative) appearing on behalf of the ....

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....cluding the cross- examination. Denial of cross- examination will amount to unfair justice in the case and also violation of principles of natural justice. The identical issue has been considered by this tribunal in the case of Kudrat Corporation (Supra) were in the following judgments was passed: "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: "6. The request for cross examination of SIO who recorded the statements of the witnesses and who obtained technical opinion on the subject issue, I find that the relied upon documents have....

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....ted 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 evidence, or is kept out of the way by the adverse party, or whose presence cannot be obtained without an amount of delay or expense which, under the circumstances of the case, the court considers unreasonab....