Just a moment...

Report
ReportReport
Welcome to TaxTMI

We're migrating from taxmanagementindia.com to taxtmi.com and wish to make this transition convenient for you. We welcome your feedback and suggestions. Please report any errors you encounter so we can address them promptly.

Bars
Logo TaxTMI
>
×

By creating an account you can:

Report an Error
Type of Error :
Please tell us about the error :
Min 15 characters0/2000
TMI Blog
Home /

2023 (11) TMI 427

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ing the order of the learned Judge passed in the writ petition, insofar as rejecting the appellant's contention that the impugned order-in-original dated 12.07.2022 suffered from violation of principles of natural justice inasmuch as the appellant's request for cross-examination of parties, whose statement has been relied upon, has not been considered nor was an opportunity of personal hearing granted, thereby suffers from arbitrariness falling foul of Article 14 of the Constitution of India. 3. The appellant was a Customs Officer in Anna International Terminal, Chennai. The Directorate of Revenue Intelligence, Chennai (hereinafter referred to as "DRI") based on specific intelligence that 18 carriers were involved in gold smuggling....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ppellant through his Advocate vide letter dated 09.03.2021 requested the Joint Director, DRI (CZU) to provide certified English Translation of the relied upon documents, which were in Tamil. The translated copies were furnished on 17.06.2021, after reminders vide letters dated 30.03.2021 and 05.06.2021. The appellant vide letter dated 17.02.2022 requested that he may be permitted to cross-examine the following personnel/ parties: i) Cross-examination of IO and SIO. ii) Cross-examination of AIU Officers posted in the shift of the noticee on 19.02.2020. iii) Cross-examination of 18 passengers/ carriers. iv) Cross-examination of Mr.P.Sathish Kumar. v) Cross-examination of Deputy Commissioner (In-charge Shift) of the noticee on 19.02.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... and also for the reason that personal hearing was not granted as contemplated/ mandated under Section 122 A of the Act. The learned Judge dismissed the said writ petition on finding that the question of personal hearing and several opportunities having been provided itself is in dispute. The Appellate Authority can examine the above disputed question of fact. Insofar as the submission on personal hearing, the learned Judge further found on examining Section 112 A of the Act, that the three adjournments mentioned therein are merely an outer limit/ cap on the number of adjournments and cannot be understood as mandating the officer to grant three adjournments. In other words, it was open to the adjudicating authority to complete the adjudicat....