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<h1>Customs penalty overturned due to lack of cross-examination opportunity. Remitted for re-consideration.</h1> The Tribunal set aside the penalty imposed under the Customs Act, 1962 due to the appellant not being given the opportunity to cross-examine a key ... Adjudication - Natural justice The appeal was against a penalty imposed under the Customs Act, 1962. The appellant was not given the opportunity to cross-examine a key witness. The Tribunal set aside the order and remitted the matter for re-consideration after making efforts to procure the witness for cross-examination.
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