2025 (3) TMI 206

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....by the petitioners for cross examination of the persons and officers of the Directorate of Revenue Intelligence specifically named in para Nos.23, 22 and 18 of the interim replies dated 26.12.2023, 24.12.2023 and 23.12.2023 respectively. 2. The petitioners have been issued with the Show Cause Notices by the second respondent all dated 24.11.2023. Admittedly, final adjudication order has not been passed pursuant to the said Show Cause Notices. A request for cross examination of the persons and officers of the Directorate of Revenue Intelligence specifically named in the interim replies dated 26.12.2023, 24.12.2023 and 23.12.2023 respectively has been made by the respective petitioners. According to the petitioners, despite the specific re....

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.... E.L.T. 190 (Guj.). 4. Relying upon the aforesaid decisions, he would submit that right to cross examination of the witnesses is mandatory and if the said right is being refused, it will amount to violation of principles of natural justice. 5. On the other hand, the learned Standing Counsel appearing for the respondents would submit that under the Customs Act, right to cross examination of witnesses is not mandatory. He would rely upon the following authorities in support of the said contentions: a) A decision rendered by the Hon'ble Supreme Court in the case of Kanungo & Company vs. Collector of Customs and others reported in AIR 1972 SC 2136; b) A Division Bench judgment of the Madras High Court in the case of ....