1. The petitioner questioning the action of the adjudicating authority in
connection with hearing of a show cause notice issued under Section 124
of the Customs Act, 1962 (hereinafter referred to as “the said Act”), in not
providing opportunity to the petitioner to cross-examine certain witnesses,
the writ petition being WPO 378/2025 has been filed.
2. Since during pendency of the writ petition, an adjudication order had been
passed on 29th /30th May, 2025, the writ petition being WPO 436/2025
has been filed. By consent of the parties, both the writ petitions are taken
up together and dealt with by this common order.
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3. Though, the petitioner was a custom house agent, however, since his
2025:CHC-OS:135
license was under suspension at the relevant point of time, the petitioner
had brokered a deal with Mr. Sudipta Bose of M/s. Bose Enterprise, a
customs house broker for generating Customs Transit Declaration for
transhipment of Nepal bound Container on behalf of Nepalese importer
namely M/s. Dolphin Trade and Suppliers Pvt. Ltd. And M/s. Kenal Nepal
Pvt. Ltd., both business houses situated at Nepal.