Cross-examination in customs adjudication was required before sustaining confiscation and penalty based on shipping bill certification.

In customs adjudication, confiscation and penalty could not be sustained where the shipping bills had been examined and certified by a customs officer whose evidence was material to the dispute over whether the goods were duly cleared for export before the cut-off date. Cross-examination of that officer was necessary to test the factual basis of the adjudication, and the controversy could not be resolved conclusively on the existing record without it. The order was set aside and the matter remanded for de novo adjudication with a direction to allow cross-examination of the officer.

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Issues: Whether the order of confiscation and penalty could be sustained without cross-examination of the customs officer who had examined and certified the shipping bills and whether the matter required remand for fresh adjudication.

Analysis: The dispute turned on the factual question whether the goods had been duly examined and permitted for export before the cut-off date. Since the certification by the proper customs officer was material to resolving that question, cross-examination of that officer was necessary to test the basis of the adjudication. In the absence of such examination, the factual controversy could not be conclusively resolved on the existing record.

Conclusion: The impugned order was set aside and the matter was remanded to the Commissioner for de novo adjudication with direction to conduct cross-examination of the officer.

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