Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
CESTAT remanded the case involving revocation of customs broker license for illegal red sanders export. The tribunal found procedural irregularities in the original adjudication, specifically the denial of cross-examination opportunity, which constituted a violation of natural justice principles. Despite the show cause notice being issued within prescribed timelines, the department's rationale for preventing cross-examination was deemed unreasonable. The appellate tribunal directed the original adjudicating authority to reconsider the matter, ensuring both parties receive a fair hearing with proper cross-examination rights before making a final determination on license revocation and potential penalties.
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