Additional evidence in customs appeals requires specified grounds, written reasons for admission, and a fair opportunity for rebuttal.

Additional evidence in customs appeals is ordinarily barred unless the appellant establishes wrongful refusal of evidence, sufficient cause for non-production, or lack of sufficient opportunity before the adjudicating authority. The Commissioner (Appeals) must record written reasons for admission and must allow the adjudicating authority or its authorised officer a reasonable opportunity to examine, cross-examine, or rebut the additional evidence. The Commissioner (Appeals) may independently direct production of a witness for disposal of the appeal.

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