Cross examination not necessary when Statements of Officers are not going to be Relied: Madras HC upholds order of Principal Commissioner of Customs [Read Order]

The Madras High Court upheld the order of Principal Commissioner of Customs and observed that since the respondent is not at all going to rely upon the statements of the said officers, there is no need for cross-examination of those officers.

The petitioner had sought for the cross-examination of the officers, who had permitted for the clearance of the goods of the petitioner. However, the said request was refused by the respondent vide the impugned communication dated 30.09.2023. Hence, the present writ petition.

The counsel for the respondent submitted that after taking into consideration of the said request of the petitioner to cross-examine their own officers, the same was refused by the respondent for a reason that they are not going to rely upon the statements of the said officers and they are going to initiate the proceedings afresh.

The counsel for the petitioner submitted that since the statements of the aforesaid officers, who are all sought to be cross-examined, are in favour of the petitioner, the respondents are not intend to cross-examine them. Further, in support of his contention, he had also referred to the judgement of the Hon’ble Supreme Court in Ayaaubkhan Noorkhan Pathan vs. State of Maharashtra and others.

A Single Bench of Justice Krishnan Ramaswamy observed that “The cross-examination of the said officers is necessary only when their statements are against the petitioner. In the present case, the statements of the said officers are said to have in favour of the petitioner and hence, there is no necessity of cross-examination those officers. That apart, it is up to the respondent to rely on the statements of the said officers or not. In such case, since the respondent is not at all going to rely upon the statements of the said officers, there is no need for cross-examination of those officers.”

“In the present case, as stated above, the respondent is not bound to rely upon the statements of the said officers. That apart, the statements of the said officers are in favour of the petitioner. Hence, there is no necessity to consider the request made by the petitioner for cross-examination. In such view of the matter, this Court does not find any illegality in the impugned communication dated 30.09.2023 issued by the respondent” the Court concluded.

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