RISHABH SANGHVI Vs. UNION OF INDIA

JUDGEMENT

(1.) This petition under Article 226 of the Constitution of India challenges the communication/decision dated 11th September 2018 passed by the Commissioner of Customs (respondent No.2) under the Customs Act, 1962 (said Act). The impugned decision dated 11th September 2018 was taken by the respondent No.2 in the process of adjudicating a Show Cause Notice dated 27th April 2010.

(2.) The impugned communication dated 11th September 2018 rejects the petitioner's request for cross-examination of the persons, on whose statements the Revenue relies upon in support of the Show Cause Notice dated 27 th April 2010. The impugned decision dated 11th September 2018 while rejecting the request for cross-examination of the persons on whose statements reliance is placed, held as under:

(3.) The grievance of the petitioner is that the impugned communication rejecting the petitioner's request for cross- examination of persons on whose statements the Revenue is relying upon is a clear breach of principles of natural justice. In support, reliance is placed upon the decision of the Supreme Court in Andaman Timber Industries vs. Commissioner of C.Ex., Kolkata -II - 324 ELT 641 and decision of this Court in Kalpana Industries Ltd. vs. The Union of India and anr. - 2018 -TIOL-397 to submit that there is a flaw in the decision making process and therefore, the writ court should exercise its extraordinary jurisdiction and direct the respondent - Revenue to give cross-examination of the persons on whose statements the Revenue proposes to rely in the adjudicating process.