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IN THE HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW BENCH
SHEKHAR B.SARAF, MANJIVE SHUKLA
Commissioner of Customs (Preventive) Lucknow – Appellant
Versus
Sarad Chand Agrahari @ Sharad Chand Agrahari – Respondent
JUDGMENT :
SHEKHAR B. SARAF, J.
1. Heard Shri Dheeraj Srivastava, learned counsel appearing for the appellants and Shri Jameel Ahmad, learned counsel appearing for the respondents.
2. The present custom appeals under Section 130 of the Customs Act, 1962 [hereinafter referred to as 'the Act, 1962'] arises out of a common order dated April 24, 2025 passed by the Customs, Excise & Service Appellate Tribunal, Allahabad, Regional Bench - Court No. 1. Since the issues involved in all these appeals are similar in nature and the decision in Custom Appeal No. 19 of 2025 would have a bearing upon all the appeals, we are deciding the specific questions of law in C.U.S.A. No. 19 of 2025.
3. In Custom Appeal No. 19 of 2025, the following substantial questions of law have been raised by the Revenue department:-
"(1) Whether the CESTAT was justified in applying the provisions of Section 138B of the Customs Act to the 'adjudication proceedings', so as to hold that statements of co-accused cannot be relied upon and thus the proceedings are vitiated for not following the procedure specified under Section 138B of the Customs Act, 1962?
(2) Whether the findings of the CESTAT that the statement recorded unde
The failure to provide cross-examination in adjudication proceedings under Section 138-B of the Customs Act violates natural justice unless a request for cross-examination was explicitly made by the ....
The denial of cross-examination in quasi-judicial proceedings does not inherently violate natural justice, especially when alternative remedies are available.
Breach of principles of natural justice and defiance of fundamental principles of judicial procedure falls within exceptions noticed by Supreme Court in the above decision, wherein availability of an....
The principles of natural justice, including the right to cross-examine witnesses, must be observed in adjudication proceedings under the CGST Act, 2017, rendering any violation void.
The right to cross-examine in tax proceedings is context-dependent, and denial does not constitute a breach of natural justice if sufficient opportunity to contest the findings is provided.
The judgment emphasizes the importance of adhering to principles of natural justice in adjudication processes and highlights the requirement for a specific officer of Customs to issue show cause noti....
Section 138B of the Customs Act applies only to prosecution, not adjudication; cross-examination in an adjudication context requires foundational support.
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