N.S. MAHESH Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) The challenge in the writ petition is against Ext.P5 order passed by the respondent, in an application filed by the petitioner seeking cross examination of various persons, prior to submitting formal objections to Ext.P1 show cause notice that was issued to him under Section 28 of the Customs Act, 1962. It is seen from the averments in the writ petition that, on receipt of Ext.P1 show cause notice, the petitioner had made a request for cross examination of all the Officers who assessed, audited and examined the impugned Bills of Entry, as also Officers who actually examined the goods and permitted clearance. There was also a request for cross examination of a co-noticee. The request for cross examination of the said persons was made before the respondent, who proceeded to pass Ext.P5 order giving detailed reasons as to why he was of the view that a cross examination of the persons sought for need not be granted to the petitioner. In Ext.P5, the respondent specifically deals with the request of the petitioner, and finds as follows:

(2.) On a perusal of Ext.P5 order, and the reasons given by the respondent to deny the request of the petitioner for cross examination, I do not find any illegality in the said order that would warrant an interference with the said order in these proceedings under Article 226 of the Constitution of India. The writ petition, in its challenge against Ext.P5 order, therefore fails, and is accordingly dismissed.