Case Law Details
Commissioner of Customs Vs Shri Himadri Chakraborty (Calcutta High Court)
Calcutta High Court held that as and when statement from the third party recorded under section 108 of the Customs Act is relied upon then the opportunity of cross-examining such person is necessary to be given to the assessee.
Facts- The primary ground on which the order of adjudication was challenged is by contending that the adjudicating authority had referred to the statements of around 11 per cent recorded under Section 108 of the Act and in spite of specific request to afford an opportunity to cross-examine those persons, the adjudicating authority rejected the request and simultaneously passed the order of adjudication which was impugned in the writ petition.
Conclusion- Held that while adjudicating the case afresh, the adjudicating authority shall not rely upon and refer to any of the statements which have been recorded under Section 108 of the Act from third parties in which the names of the respondents have been referred to and the adjudication shall be done based on the evidence which is stated to be available with the Department and considering the objections that the respondents will raise in their additional response directed to be submitted as above. The respondents are directed to submit as above. In the event, the adjudicating authority is of the view that the statement under Section 108 of the Act has to be relied upon then it goes without saying that the respondents shall be entitled to a full-fledged opportunity of cross-examining such of those persons from whom statements under Section 108 of the Act have been recorded.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
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