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of <h1>CEGAT Chennai allows appeals for de novo adjudication with cross-examination of officers crucial for export timing determination.</h1> The Appellate Tribunal CEGAT, Chennai allowed the appeals for de novo adjudication, permitting cross-examination of relevant officers due to the crucial ... Cross-examination The Appellate Tribunal CEGAT, Chennai addressed the issue of whether garments for export reached Customs area before or after 31-12-1998. Shipping bills were filed and reports signed by Customs officer before the deadline. Cross-examination of the officer was crucial, leading to the order being set aside for reevaluation with proper cross-examination allowed. The appeals were allowed for de novo adjudication with cross-examination of relevant officers permitted.
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