S.MURALIDHAR, VIBHU BAKHRU
HIM LOGISTICS PVT. LTD. – Appellant
Versus
PRINCIPAL COMMISIONER OF CUSTOMS – Respondent
S. Muralidhar, J.
CM No.7257/2016 (exemption)
1. Allowed subject to all just exceptions.
2. The application is disposed of.
WP (C) 1697/2016 & CM No. 7256/2016 (Stay)
3. Notice. Ms. Sonia Sharma, Advocate, accepts notice for the Respondent.
4. Since the point involved is a short one, the petition is taken up for final hearing.
5. The challenge in this petition is to an order dated 17th February 2016 passed by the Deputy Commissioner (Adjudication) ICD Import Thuglakabad [hereafter the 'Adjudicating Authority' (AA)] declining the Petitioner's request for cross-examination of two persons, whose statements have been relied upon in the proceedings initiated against the Petitioner issue concerns the denial by the Commissioner of Customs.
6. The facts are not in dispute. A show cause notice (‘SCN’) dated 1st November 2014 was issued to M/s Spreet International (hereafter 'importer') as well as the Petitioner and four others by the Additional Director General, Directorate of Revenue Intelligence (DRI). The SCN alleged that the importer and the said persons, in collusion with the Petitioner who is a customs house agent (now known as 'customs broker') acted in collusion to make illegal impor
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