Investigation cannot be concluded by officer who has not done personal hearing

Givaudan India Pvt. Ltd. Vs Commissioner of Customs (Karnataka High Court) The Hon’ble Supreme Court in Gullapalli Nageswara Rao and Others vs. Andhra Pradesh State Road Transport Corporation and Others supra, while considering the question whether it would be permissible for one person to afford personal hearing and for another to decide, has held as follows: ‘Personal hearing enables the authority concerned to watch the demeanour of the witnesses and clear up his doubts during the course of the arguments, and the party appearing to persuade the authority by reasoned argument to a...