The denial of cross-examination in quasi-judicial proceedings does not inherently violate natural justice, especially when alternative remedies are available.

JUDGMENT :

BHARGAV D. KARIA, J.

1. Heard learned Senior Advocate Mr.Mihir Joshi assisted by learned advocates Mr.Hardik Modh and Mr. Amit Laddha, learned Senior Advocate Mr.Mihir Thakore for learned advocate Ms. Khyati Chugh, learned advocate Mr.Arjun Joshi, learned advocate Mr.Dhaval Shah and learned advocate Mr.Malay Dange for the petitioners of the respective petitions and learned advocate Mr. Siddharth Dave for respondent No.2.

2. These group of petitions are filed challenging the Order-in-original dated 29.11.2021 passed by the respondent No.2- Principal Commissioner of Customs, Ahmedabad as the petitioners are co- noticee, these petitions are heard analogously and are being disposed of by this common judgement and order.

3. Issue Rule returnable forthwith. Learned advocates for the respective respondents waive service of notice of rule.

4. For the sake of convenience, Special Civil Application No.5090 of 2022 is treated as the lead matter.

5. The brief facts of the case of the petitioner of Special Civil Application No. 5090 of 2022 are as under:

5.1 The petitioner-Shri Promodgiri Premgiri Goswami and his brother Dilipgiri Premgiri Goswami started a proprietary business of silver in the name of M/s. Darshan Silver in the year 1994-95. The Proprietary firm was thereafter converted into partnership firm in the year 2003-04 and partnership firm was later on converted into Private Limited Company in the year 2009 in the name incorporated as M/s. Dashrath Silver Pvt. Ltd.

5.2 The petitioner was the Director of the Private Limited Company till 30.06.2020. The company was manufacturing silver jewellery out of silver bar purchased from the domestic market.

5.3 On 04.06.2019, the Officer of Airport Intelligence Unit [‘AIU’ for short] found one Shri Jigneshkumar Govindbhai Sevalia, Assistant Duty Officer of M/s. Globe Ground India Pvt. Ltd behaving in a suspicious manner with passenger in the Aerobridge of Bay No. 32 by Ms. Rekha Sharma, Airport Operations Manager, Globe Ground India Pvt Ltd (GGI), Ahmedabad to who informed that Shri Jagdish Savaliya was found in possession of one bar of yellow metal and therefore he was required to be frisked and checked by the Custom Officers. The AIU officers recorded search proceedings of under Panchnama dated 04.06.2009 and asked Shri Jagdisbhai whether he wanted to be checked in front of executive Magistrate or Superintendent of Customs and he replied giving his consent to be searched in front of Superintendent of Customs. Thereafter, Shri Jigneshbhai Savaliya was asked to remove all metallic items worn by him or carried by him in person, since he was found carrying in his hand a cargo document pouch and on enquiry by the officers, he unwrapped the cargo document pouch and the officers found a brown coloured packet concealed within. The officers conducted personal search of Shri Jigneshbhai Savaliya and found him to be carrying on nine brown coloured packets in his blazer and waist coat worn by him and were not sealed.

5.4 Thereafter, the Officers placed nine brown coloured packets recovered from Shri Jigneshbhai Savaliya and the same was scanned using the baggage scanning machine installed in the arrival hall of Terminal 2 of SVPI Airport Ahmedabad. The officers opened the packets and found the same containing 47 yellow Gold bars; 22 pieces each of 1 kg and 25 pieces each of 100 gms; which were thereafter tested by the Government Approved Valuer and the same was determined at Rs. 8,20,75,000/- in a market value and Rs. 7,18,18,810/- being the tariff value. The God bars were seized by the Officer under panchana dated 04.06.2019. It appears from the proceedings that Shri Jigneshbhai Savaliya in his statement admitted that the said gold bars were given to him by passenger named Shri Lokesh Sharma at Aerobridge of Bay No. 32 and he was supposed to handover the said gold bars to Shri Rutugna Trivedi outside the Airport terminal.

5.5 Shri Jigneshbhai Savaliya also informed that Shri Lokesh Sharma exited the