SANJEEV MAGGU vs COMMISSIONER OF CUSTOMS AIR CARGO COMPLEX-EXPORTS, NEW CUSTOM HOUSE, NEW DELHI
$~66
* IN THE HIGH COURT OF DELHI AT NEW DELHI
% Date of decision: 19.01.2024
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+ W.P.(C) 855/2024 & CM APPL. 3617/2024 and CM APPL. 3618/2024
SANJEEV MAGGU ….. Petitioner
versus
COMMISSIONER OF CUSTOMS AIR CARGO COMPLEX EXPORTS, NEW CUSTOM
HOUSE, NEW DELHI ….. Respondent
Advocates who appeared in this case:
For the Petitioner: Mr. Akhil Krishan Maggu, Mr. Vikas Sareen, Ms. Maninder Kaur, Ms. Oshin Maggu and Mr. Sidhant Krishna Yadav, Advocates.
For the Respondent: Mr. Rajesh Mishra, Senior Standing Counsel with Mr. Rahul Bansal, Mr. Parvesh Bansal, Ms. Ankita R. Mishra and Ms. Chetna Singhal, Advocates..
CORAM:-
HONBLE MR. JUSTICE SANJEEV SACHDEVA
HON’BLE MR. JUSTICE RAVINDER DUDEJA
JUDGMENT
SANJEEV SACHDEVA, J. (ORAL)
1. The petitioner seeks a direction to the respondent to permit cross-examination of witnesses.
2. Petitioner is engaged in the business of customs brokerage. A show cause notice dated 29.06.2022 was issued to the petitioner under Section 72 of the Customs Act, 1962 [the Act].
3. Said show cause notice led to several rounds of litigation. For the present purposes, we may refer to an order dated 16.09.2022 passed in W.P. (C) 12333/2022, filed by the petitioner, wherein this Court directed respondent/revenue to furnish copies of all documents referred to in paragraph 79 of the show cause notice, which were in their physical possession. They were also required to clearly indicate documents which were not available in their record. Upon supply of documents, petitioners were required to file a final reply within two weeks thereafter. The adjudicating authority was directed to fix a date for cross examination of the witnesses referred to in paragraph 79 (B to H).
4. We are informed that an interim reply has already been filed by the petitioner.
5. Petitioner seeks a direction to the respondent to permit further cross-examination of witnesses. Learned counsel for the petitioner submits that refusal to grant an opportunity to cross-examine the witnesses is prejudicial to the petitioner.
6. Learned counsel for respondent submits that all the witnesses referred to in paragraph 79 (B to H) were summoned. Some of the witnesses failed to appear despite repeated summons. He submits that the witnesses probably did not appear because they were supporting the petitioner. Other witnesses who appeared (11 out of 18) have been cross-examined at length by the petitioner.
7. Learned counsel for the petitioner submits that the Adjudicating Authority has now closed the right of further cross examination of other witnesses and has required the petitioner to file written submissions within 10 days.
8. Learned counsel for the petitioner submits that petitioner apprehends that no personal hearing is likely to be extended to the petitioner. He submits that he would be satisfied in case time is enlarged to file final written submissions and a personal hearing is given to the petitioner.
9. Learned counsel for the respondent, on instructions, submits that Adjudicating Authority shall grant a personal hearing to the petitioner after the response being filed by the petitioner.
10. In view of the above, the petition is disposed of enlarging the time for the petitioner to file final written submissions, as directed by order of the adjudicating authority dated 11.01.2024. Reply, if any, be filed within two weeks from today i.e. on or before 02.02.2024. Thereafter, the adjudicating authority shall fix a date of personal hearing not before one week of 02.02.2024.
11. It is clarified that in case no reply is filed by the petitioner by 02.02.2024, a personal hearing shall nonetheless be granted without any further opportunity to the petitioner to file the reply.
12. It is further clarified that this Court has neither considered nor commented on the merits of the contentions of the either party. All rights and contentions of the parties are reserved.
13. The petition is disposed of in the above terms.
SANJEEV SACHDEVA, J
RAVINDER DUDEJA, J
January 19, 2024/vp
W.P.(C) 855/2024 Page 1 of 4