TaxTMI 
TaxTMI 
2025 (12) TMI 1750
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....einafter, 'impugned order') as also the Show Cause Notice dated 16th September, 2016 issued by the Additional Commissioner of Customs (Export), ICD, Tughlakabad, New Delhi (hereinafter, 'impugned SCN'). 3. Vide the impugned order, the request of the Petitioner for cross-examination has been denied in the following terms: "Please refer to your letter dated 14.05.2019 on the above subject requesting for cross examination of the witnesses and passing of an order in this regard. 2. In this context it is hereby informed that no doubt interim replies had been submitted by the noticees on 04.01.2017 but the same have been furnished in their individual capacity. They have among others requested for cross examining the witnesses....
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....the main masterminds of the fraud have accepted their culpability and in the taken of the same have signed on the panchnama as well as on their respective statements under the Act. Thus I don't consider it imperative to allow cross examination of the DRI officer in this matter. Regarding the cross examination of the witnesses. I find that most of the noticees are not traceable as the letters written to them have been received undelivered form their given addresses. And, as regards, those who are available, I would like to honour the sanctity accorded to their statements tendered under Section 108 of the Customs Act, 1962 as the same are admissible as evidence. 4. I would request you to appear for personal hearing in the matter ....
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....he judgment of the Hon'ble Supreme Court in the case of Eicher Tractors v/s Commissioner, of Customs reported in-2000 (122) ELT 321 (S.C.), wherein the Apex Court has laid down Rules how the make the valuation. I also reserve right to cross-examine the co-noticees and officials of DRI who investigated the present case. I may be allowed to cross-examined the said persons during the course of hearing. I may be given personal hearing into the matter. I would like cross-examine the officials who have given the let export order regarding the consignment which was recalled from Mundra Port and lying at the ICD regarding the firm which I was controlling. I reserve my right to alter or amend the submissions made hereinabove an....
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....s. The Commissioner of Customs and W.P.(C) 12333/2022 titled Sanjeev Maggu vs. Commissioner of Customs, ACC (Exports), New Customs House, New Delhi. 10. Heard. The impugned order clearly records that most of the noticees to whom notices were issued in fact, even failed to appear for personal hearing and most of the notices came back as the firms were found to be non-existent. 11. Under such circumstances, the vague and ambiguous request for cross-examination of officials of DRI and co-noticees is nothing but an attempt to delay the proceedings in the impugned SCN, especially when largescale drawbacks are attempted to be availed of in this matter, by the Petitioner. 12. Moreover, the DRI officials are working in their official capac....
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....rs, or other persons connected to the entity under investigation, cannot be sustained. If a prayer for cross-examination is made, the Authority has to consider the same fairly and if the need is so felt in respect of a particular person, the same ought to be permitted. If not, the Authority can record the reasons and proceed in the case. Moreover, cross examination need not also be of all persons whose statements are recorded. It could be permitted by the Authority in case of some persons and not all." 13. In the present case, all the firms are alleged to be fraudulent and are alleged to have been set up by the Petitioner to avail of drawbacks. Thus, the Petitioner is fully conscious of the background of all these co-noticees. The Petiti....