SAWKATH ALI Vs. JT. COMMISSIONER OF CUSTOMS (PREVENTIVE)

JUDGEMENT

(1.) Heard the Learned Counsel on either side.

(2.) The order that is the subject matter of challenge in this Writ Petition was questioned in W.P. (MD) No. 863 of 2018. The ground taken was that the authority had violated the principles of natural justice by not permitting the noticee to cross-examine the co-noticees, even though their statements recorded under Sec. 108 of the Customs Act were relied upon. This Court held that such a right to cross-examine the co-noticee is not available. The Writ Petition was dismissed and the petitioner therein was directed to avail the alternative remedy of filing a statutory appeal. It was further observed that except the issue already clarified by this Court, he can canvass all other points.

(3.) Therefore, in this case, a different stand cannot be taken. Admittedly, the writ petitioner has a remedy of filing an appeal against the impugned order. If the writ petitioner files such an appeal within a period of three weeks from the date of receipt of a copy of this order, the same shall be entertained and disposed of on merits without any reference to limitation.