2022 (10) TMI 1022

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....nior Panel Counsel, learned Senior Panel Counsel for the respondent in W.P.No.22355 of 2019. 2. The challenge is to an order in original that addresses allegations as against several asseeses including the petitioner who are noticees No.5 & 6 in the impugned order. The order is, in itself very detailed and proceeds on the basis of alleged smuggling of imported cigarettes. As far as the present two petitions are concerned, the periods in question cover 2015 and 2016 and admittedly, the role of the present petitioners is restricted to the use of their import-export code qua the transactions of the year 2016. 3. The order however, also brings within its ambit, past transactions, of the year 2015 as well, and hence proceedings....

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....ot made available for cross-examination. Since the entirety of the proceedings are based upon their statements the petitioner would maintain that such cross-examination was vital to its case. This request has been reiterated on 08.01.2019 as well. 7. There is no dispute on the position that the request for Cross-examination has not missed the attention of the respondents as there is reference to the same in the impugned order. However, the request has been brushed aside on the ground that other circumstances, make it very clear that the petitioners are guilty of the offences alleged against them. 8. In my view and seeing as the bulk of the order refers to and relies upon the statements of various persons to buttress the co....