Customs Officials Acting In Official Capacity Not Liable To Cross-Examination As Matter Of Right: Delhi High Court
The Delhi High Court has held that Customs officials discharging their duties in an official capacity are not liable to be cross-examined as a matter of right during adjudication proceedings under the Customs Act.A Division Bench of Justices Prathiba M. Singh and Shail Jain made the observation while partially allowing a writ petition challenging denial of Petitioner's request to...
The Delhi High Court has held that Customs officials discharging their duties in an official capacity are not liable to be cross-examined as a matter of right during adjudication proceedings under the Customs Act.
A Division Bench of Justices Prathiba M. Singh and Shail Jain made the observation while partially allowing a writ petition challenging denial of Petitioner's request to cross-examine certain persons in a customs duty evasion case.
As per the show cause notice, Petitioner was involved in large scale evasion of Customs Duty, by diversion of foreign liquor stored in the Customs Bonded Warehouse into the domestic market.
The Petitioner had sought to examine certain persons whose statements were relied upon in the show cause notice. This included the Inspector (Bond Section), Tax Assistant and Senior Tax Assistant (Bond Section), Superintendent (Audit Branch), Air Custom Officer and Assistant Commissioner.
Rejecting the plea, the High Court observed,
“The aforesaid persons being Customs Officials, this Court is of the considered view that they were discharging their duties in an official capacity. Consequently, they cannot, as a matter of right, be subjected to cross-examination”.
Reliance was placed on M/s Vallabh Textiles vs. Additional Commissioner Central Tax GST, Delhi East and Ors. where the Court has held that the right to cross examination is not an unfettered and absolute right. Prejudice has to be shown which would lead to a conclusion that without cross examination substantial justice cannot be done.
The Court however allowed Petitioner's request to cross-examine private individuals included on the Petitioner's list, including Customs Brokers and staff members of Customs Bonded Warehouses.
Appearance: Mr. Akhil Krishan Maggu, Adv. Mr. Naveen Malhotra and Mr. Ritvik Malhotra, Advs. Ms. Oshin, Mr. Vikas Sareen, Ms. Maninder Kaur, Mr. Aryan Nagpal, Ms. Mehak Sharma, Advs. for Petitioner; Mr. Gibran Naushad, Senior Standing Counsel with Mr. Harsh Singhal, Mr. Suraj Shekhar Singh, Advs. Mr. Harpreet Singh, SSC, CBIC with Ms. Suhani Mathur, Adv. for Respondent
Case title: Sanjeev Maggu v. Additional Commissioner Of Customs
Case no.: W.P.(C) 5184/2019