KRISHAN KISHORE AGGARWAL Vs. ADDITIONAL COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) The narrow ground on which the petitioners question the common order of the Additional Commissioner of Customs, is that they were denied the permission to cross-examine the witnesses whose statements, recorded under Section 108 of the Customs Act, were taken into account by the authorities and ultimately, became a part of the Order-in-Original impugned herein.

(2.) Learned counsel for the petitioners pointed out that the sole basis for rejection of the request for cross-examination of witnesses was twofold ? (i) the request was made casually and, (ii) that few of the witnesses were interlinked. The Adjudicating Officer relied upon certain judgments, to hold that the right to cross-examination does not enure in any uninhibited manner, and in the facts of the case, the petitioners could not substantiate their request. Learned counsel for the respondent commended that this Court should accept the approach of the adjudicating authority and that the reliance placed upon the judgments of the Supreme Court was warranted. Alternatively, it is suggested that the Court should not take any steps towards setting aside the impugned order, but rather relegate the petitioner to their right of appeal. Such a right might give them a chance to examine the witnesses.

(3.) The relevant portion in the Order-in-Original, where the Adjudicating Officer denied the petitioners' request for cross-examination is extracted below:-