Cross-Examination is Not an Absolute Right and is Subject to Circumstances of Each Case: High Court:

Cross-Examination is Not an Absolute Right and is Subject to Circumstances of Each Case: High Court The Delhi High Court recently upheld an order denying the petitioner's request for cross-examination of witnesses in a case involving alleged fraudulent activities. The Customs Department had issued a show cause notice to the petitioner, Ramesh Wadhera, accusing him and his son of fraudulently claiming drawbacks by exporting readymade garments. The petitioner allegedly exported substandard-quality goods through several fake firms by overvaluing them so that he could claim a drawback. The Investigations done by the Directorate of Revenue Intelligence (DRI) revealed that these firms never existed.

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The petitioner in 2017 requested the opportunity to cross-examine DRI officials and the co-noticees, to whom notices were issued. However, the same was rejected several times by the Customs Department. In 2019, the petitioner again requested the cross-examination of DRI officers involved in the case, but the request was denied again. The High Court observed that the noticees did not appear for a personal hearing, and many notices came back as the firms did not exist. The court highlighted that the petitioner's request for the cross-examination seemed like an attempt to delay the proceedings. The court said that the DRI officials cannot be cross-examined without giving a valid reason by the petitioner. Citing a previous ruling, the High Court held that the right to examination is not an unfettered and absolute right, and it requires a specific reason as to why the cross-examination is needed. Further, the court highlighted that the opportunity for cross-examination depends on the facts and situation of the case and the present case involved fraudulent availment of drawbacks using fake firms.

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Therefore, the court refused to interfere with the DRI's order. The petitioner was allowed to reply to the show cause notice before January 20, 2026.