G. Indraprasath Vs Principal Commissioner of Customs (Madras High Court)
Madras High Court directs adjudicating authority to pass a speaking order with regard to request of the petitioner to cross examine the person and officers of Directorate of Revenue Intelligence before adjudicating relevant show cause notices.
Facts- The petitioners have been issued with the Show Cause Notices by the second respondent all dated 24.11.2023. Admittedly, final adjudication order has not been passed pursuant to the said Show Cause Notices. A request for cross examination of the persons and officers of the Directorate of Revenue Intelligence specifically named in the interim replies dated 26.12.2023, 12.2023 and 23.12.2023 respectively has been made by the respective petitioners.
According to the petitioners, despite the specific request having been made for cross examination of the aforesaid persons, the same has not been considered till date. According to the petitioners, if the request for cross examination is not considered, the petitioners will be prejudiced as they will not be able to disprove the contentions of the respondents as claimed in the Show Cause Notices dated 24.11.2023. According to the petitioners, the right of cross examination is mandatory. Therefore, they should be granted permission to cross examine the persons and officers of Directorate of Revenue Intelligence specifically named by their interim replies.
