Adjudication deferred pending case-by-case evaluation of cross-examination requests in customs proceedings.

PRAYER:Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Mandamus, forbearing the respondent from conducting any adjudication in F.No.ACC/ASST/MISC/53/2023-Gr 1-4-0/0 PR COMMR-CUS-ACC-CHENNAI emanating out of Show Cause Notice No.18 of 2023 dated 28/01/2023 issued in terms of Sec 28(4) of theCustoms Act, 1962read with Sec. 110 AA of the without giving cross- examination of the witnesses whose statements are relied, officers of Directorate of Revenue Intelligence who conducted investigation and production of CCTV footage as demanded under interim reply dated 30.03.2023.

For Petitioner(s): Mr. B.Satish Sundar For Respondent(s): M/s. Umesh Rao. K, Senior Standing Counsel

ORDER

The present Writ Petition is filed for a Writ of Mandamus, forbearing the respondent from conducting any adjudication in F.No.ACC/ASST/MISC/53/2023-Gr 1-4-0/0 PR COMMR-CUS-ACC- CHENNAI emanating out of Show Cause Notice No.18 of 2023 dated 28/01/2023 issued in terms of Sec 28(4) of the Customs Act, 1962 read with Sec. 110 AA of the without giving cross- examination of the witnesses whose statements are relied, officers of Directorate of Revenue Intelligence who conducted investigation and production of CCTV footage as demanded under interim reply dated 30.03.2023.

2. Learned Senior Standing Counsel would submit a Memo which reads as follows:

MEMO

1. It is submitted that the Respondent has agreed to consider feasibility with respect to the request of the petitioner to cross examine certain persons.

2. It is submitted that the decision to grant or disallow cross-examination shall be evaluated on case- to-case basis within a stipulated/reasonable time frame.

3. It is further submitted that only after the determination of exercise in supra para 2 of this Memo, the Respondent will Adjudicate the SCN on merits.

3. In view thereof, nothing further may have to be adjudicated in this matter. Recording the same, the Writ Petition stands disposed of. There shall be no order as to costs. Consequently the connected miscellaneous petition is closed.