Sushil Aggarwal Vs Principal Commissioner of Customs (Delhi High Court)
Delhi High Court held that provisions of section 138(B) of the Customs Act doesn’t provide unfettered right in all cases for cross examination of relevant person. Accordingly, appeals are disposed of.
Facts- The entire investigation emanated from the order in original passed on 30th October, 2019 passed by the Principal Commissioner of Customs (Import) wherein an investigation had been commenced against five firms which were seen to be involved in declaration of goods and import of prohibited goods.
A detailed investigation was conducted and various persons were found to be involved in the said imports running into 19 containers without any Bill of Entry, except for two containers. After analysing the role of various parties, the order in original imposed penalties against various persons including the firms.
The persons involved in this investigation had made statements before the Department and reliance was placed on the said statements including statement of one Mr. Bhalla, who has implicated the Appellant-Mr. Sushil Aggarwal in this matter and whose statement has also been relied upon against Mr. Aidasani. Mr. Sushil Aggarwal and Aidasani were two parties who had argued before the Department that they were not given a chance to cross examine Inderpreet Singh Bhalla @ Bobby.
