UNION OF INDIA Vs. RAJENDRA BAJAJ

JUDGEMENT

(1.) Heard.

(2.) This appeal is directed against the order dated 9th October, 2009 passed by respondent No. 2 appellate Tribunal remanding the matter to the Adjudicating Authority - the Commissioner of Customs, CSI, Airport, Mumbai for de novo enquiry with directions to afford an opportunity of personal hearing to respondents keeping in mind that an opportunity to cross-examine is also a part of an opportunity of adducing evidence.

(3.) The Revenue is mainly aggrieved by the observations directing an opportunity of cross-examination of witnesses holding it to be a part of principles of natural justice.