2018 (4) TMI 2026

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..... Maiti, Adv., Mrs. Sanjukta Gupta, Adv. ORDER 1. The Court : An order dated September 22, 2017 passed by the Commissioner of Customs (Prevention), West Bengal is under challenge in the present writ petition. Although the petitioner has various issues with regard to the impugned order, learned Advocate for the petitioner raises the issue of breach of principles of natural justice as his firs....

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....ioner stands infringed or that the principles of natural justice stands vitiated or when the vires of the Act is under challenge or where the impugned order is perverse. 4. In the facts and circumstances of the present case, it appears that, the adjudicating authority had relied upon a statement by a person. The petitioner did ask for cross-examination of such person. The request of cross-exami....

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....inst such person. The writ petition preferred by the assessee was dismissed. The appeal was also dismissed. The facts scenario in the present case are absolutely different. The petitioner was represented at the hearing stage when the request for cross examination was made and not granted, in this case. 7. In such circumstances, the irresistible conclusion is that, the adjudicating authority had....