ASHOK MENON, J.

1. The appellant is a firm engaged in the business of importing and processing of betel nuts. The appellant filed W.P.(C) No.480/2018 to quash, Ext.P5 proceedings of the Commissioner of Customs (Adjudicating Authority) disallowing the request made by the appellant vide Exts.P3 and P4 to cross-examine some witnesses, whose statements have been relied on as material against the firm in a proceeding by the Commissioner of Customs against the appellant for which a show cause notice under S.25 of the Customs Act, 1962 (for short “the Act”) was issued. The appellant had filed the Writ Petition seeking issuance of a writ of mandamus to direct the respondent to permit cross-examination of the two witnesses, who are co-noticees in the proceedings. In initiation of which Ext.P2 notice was issued.

2. The facts are that the Customs Authorities conducted a search in the offices of the appellant-firm and seized certain documents. Consequent to which, Ext.P2 show cause notice was issued calling upon the firm to show cause why the value of the betel nuts imported by the petitioner from Indonesia covered by 26 Bills of Entry referred to therein shall not be re-determined and