BALAJI ACTION BUILDWELL Vs. UNION OF INDIA

JUDGEMENT

(1.) The challenge in this writ petition is to an order dated 18th December, 2015 passed by the Assistant Commissioner of Customs (Export) [ AC ] in Adjudication Case No. C.No. VIII/ICD/6/TKD/ADJ/Commr/23/ 2013/27599 whereby the petitioner s request for cross-examination of Mr. Laxminath Mehrotra and Mr. Ashutosh, whose statements were relied upon by the Customs Department as part of the show cause notice (SCN) issued to the petitioner on 6th June, 2013, was rejected.

(2.) This Court had while disposing of Writ Petition (Civil) No. 9080/2015 (Kothari Product Ltd. v. Commissioner of Customs Export) by an order dated 17th November, 2015 set aside Order-in-Original dated 8th June, 2015 and directed the adjudicating authority (AA) "to supply copies of all the relied upon documents within a week to the petitioner. Within four weeks thereafter, a reply to the show cause notice be furnished to the adjudicating authority by the petitioner. No further extension of time would be granted. Thereafter, the adjudicating authority shall fix a date for personal hearing and then pass an order in accordance with law within four weeks thereafter. "

(3.) Admittedly, the AA in this case is the Commissioner of Customs, ICD, Tughlakabad in terms of the order dated 28th January, 2014 passed by the Central Board of Excise and Customs, whereas the impugned order was passed by the AC.