Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
The HC allowed the appeal and remanded the matter to the Tribunal for fresh consideration, holding that Section 138B applies exclusively to criminal prosecution proceedings and cannot be invoked to mandate cross-examination in civil adjudication under the Act. The Tribunal erred in directing cross-examination without finding that witness statements had been recorded and were intended to be relied upon against the respondent; consequently the direction was unfounded and unsustainable. The HC further found the Tribunal's remand limited to cross-examination defective for failing to address other contested issues. The case is returned to the Tribunal for de novo adjudication consistent with these principles.
The HC allowed the appeal and remanded the matter to the Tribunal for fresh consideration, holding that Section 138B applies exclusively to criminal prosecution proceedings and cannot be invoked to mandate cross-examination in civil adjudication under the Act. The Tribunal erred in directing cross-examination without finding that witness statements had been recorded and were intended to be relied upon against the respondent; consequently the direction was unfounded and unsustainable. The HC further found the Tribunal's remand limited to cross-examination defective for failing to address other contested issues. The case is returned to the Tribunal for de novo adjudication consistent with these principles.
Note: It is a system-generated summary and is for quick reference only.