MULCHAND M. ZAVERI Vs. UNION OF INDIA

JUDGEMENT

(1.) Petitioners have challenged an order dated 6-8-2015 under which the Commissioner of Customs, Ahmedabad rejected the petitioners' request for cross-examination of certain witnesses. This order was communicated by the Additional Commissioner under the impugned communication which reads as under :

(2.) Learned counsel for the petitioners submitted that the decision of the Commissioner is in gross violation of the principles of natural justice. Show cause notice is based on several statements of witnesses including those of the experts and any reliance on such statements without offering such witnesses for cross-examination would be opposed to the principles of natural justice. Counsel further submitted that in the interim reply that the petitioners filed a request for cross-examination was made so that the petitioners can file final reply after such cross-examination was granted.

(3.) On the other hand, learned counsel Shri Ravani for the Department opposed the petition and submitted that cross-examination of witnesses is not a matter of right. For valid reasons, it is always open for the adjudicating authority to refuse to grant such permission since the adjudication proceedings are not legal proceedings before a Court of law.