Right to Cross Examination under Customs Act : Madras HC directs to pass a speaking order on request of DRI Officer's Cross Examination [Read Order]
Observing that the request had not yet been considered, the Court instructed the authority to decide it on merits after granting a personal hearing and to issue a reasoned order within a week
![Right to Cross Examination under Customs Act : Madras HC directs to pass a speaking order on request of DRI Officers Cross Examination [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Customs-Act-Cross-Examination-DRI-taxscan.jpg "Right to Cross Examination under Customs Act : Madras HC directs to pass a speaking order on request of DRI Officers Cross Examination [Read Order]")
The High Court of Madras, directed the adjudicating authority under the Customs Act to pass a speaking order on the petitioner's request to cross-examine specific Directorate of Revenue Intelligence(DRI) officers before proceeding with the adjudication of show cause notices. G.Indraprasath, petitioner-assessee, filed writ petitions to stop the adjudicating authority from proceeding...
The High Court of Madras, directed the adjudicating authority under the Customs Act to pass a speaking order on the petitioner's request to cross-examine specific Directorate of Revenue Intelligence(DRI) officers before proceeding with the adjudication of show cause notices.
G.Indraprasath, petitioner-assessee, filed writ petitions to stop the adjudicating authority from proceeding with show cause notices dated 24.11.2023 without allowing cross examination of specific DRI officers named in interim replies.
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The petitioner argued that the right to cross examine was essential to respond to the allegations and that denying this would violate principles of natural justice. The show cause notices had not yet led to a final order.
The Madras High Court had earlier granted an interim stay on 05.06.2024, and no further proceedings had taken place since. Referring to past judgments, the petitioner highlighted that cross examination was a legal right in such proceedings.
The stay on the adjudication continued as the issue remained pending.
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The Standing Counsel for the respondents argued that the right to cross-examine witnesses under the Customs Act was not mandatory. He relied on decisions from the Supreme Court and Madras High Court to support this view. He also pointed out that since the petitioners had not retracted their statements made under Section 108 of the Act, there was no need for cross-examination.
The Court noted that the petitioners’ request for cross-examination, made through interim replies, had not been considered by the authorities. It also observed that the petitioners were protected by an interim stay on further proceedings since 05.06.2024.
Justice Abdul Quddhose directed the authorities to decide on the petitioners’ request for cross-examination based on merit and in line with the law, after giving a personal hearing. If the request was to be rejected, a detailed speaking order had to be passed and communicated within a week. Only after this, the authorities could proceed with final adjudication based on the show cause notices.
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In short,the writ petition was disposed of.
To Read the full text of the Order CLICK HERE
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