2025-VIL-1310-GUJ-CU
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CUSTOMS High Court Cases

Customs - Section 138B of Customs Act, 1962 - Relevance of witness statements, Opportunity to cross-examine witnesses - The Dept relied on the statements of three witnesses who did not appear for cross-examination, while ignoring the evidence of three other witnesses who deposed in favor of the petitioners after cross-examination - Whether the Revenue approach of relying on the statements of the witnesses who did not appear for cross-examination, while ignoring the evidence of the witnesses who deposed in favor of the petitioners after cross-examination, was in line with the provisions of Section 138B of the Customs Act, 1962 and the principles of natural justice – HELD - Under Section 138B(1)(a) of the Customs Act, 1962, the statements of witnesses who are not available for cross-examination can be considered as relevant evidence only if the circumstances mentioned in the provision are established, and the assessee is given an opportunity to respond to the statements. However, the respondent had simply relied on the statements of the three witnesses who did not appear for cross-examination, without following the due process laid down in the provision - Under Section 138B(1)(b), the statements of witnesses who are available for cross-examination can be admitted in evidence only if the court is of the opinion that it is in the interest of justice to do so. In the present case, the respondent had ignored the evidence of the three witnesses who deposed in favor of the petitioners after cross-examination, which was in violation of the principles of natural justice and fair play - The impugned order is set aside and matter is remanded back to the respondent for fresh adjudication – The petition is disposed of
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