Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
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HC held that both appellants must be given opportunity to cross-examine witness Mr. B under Section 138(B) of Customs Act, addressing discriminatory treatment by CESTAT which upheld penalties against one appellant while adopting opposite approach for similarly situated co-appellant. While cross-examination is not an unfettered right in all customs proceedings, principles of natural justice require it when witness statements form basis of penalties under Sections 112 and 114A. Court directed single-day cross-examination with possibility of one extension, after which authority shall adjudicate matter per law. Court emphasized that information from statutory authorities doesn't automatically warrant cross-examination but circumstances of this case necessitated equal treatment of both appellants regarding examination rights.
HC held that both appellants must be given opportunity to cross-examine witness Mr. B under Section 138(B) of Customs Act, addressing discriminatory treatment by CESTAT which upheld penalties against one appellant while adopting opposite approach for similarly situated co-appellant. While cross-examination is not an unfettered right in all customs proceedings, principles of natural justice require it when witness statements form basis of penalties under Sections 112 and 114A. Court directed single-day cross-examination with possibility of one extension, after which authority shall adjudicate matter per law. Court emphasized that information from statutory authorities doesn't automatically warrant cross-examination but circumstances of this case necessitated equal treatment of both appellants regarding examination rights.
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