Denial of cross examination of Directors not violative of principles of natural justice in all cases

Silicone Concepts International Pvt. Ltd. Vs Principal Commissioner of Customs (CESTAT Delhi) Delhi High Court has held that statement of directors of company who were co-noticees cannot be in every case need to be cross examined under Section 9D of the Central Excise Act, 1944 or Section 138 of Customs Act, 1962. It was held that statement of directors cannot be called as statement simplicitor but a statement as that of the company. The Court also held that as these statements are made to the Customs officer, these are out of the ambit of Section 24 of Indian Evidence Act and are readily admi...