Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Highlights
of of All Highlights
Note
Bookmark
Share
Don't have an account? Register Here
of The AT dismissed the appeal, upholding the adjudicating authority's refusal to permit cross-examination and to furnish additional documents. The tribunal found the application for cross-examination premature, non-specific and bereft of any articulable need-seeking examination of unspecified passport holders, bank employees and officers-and therefore an abuse designed to delay summary quasi-judicial proceedings. The demand for documents was held contrary to the noticee's prior statements recorded under Section 108 of the Customs Act, with no credible evidence of retraction. In the absence of any demonstrable illegality or prejudice from the impugned order, the appeal fails and is dismissed.
TaxTMI 
TaxTMI 
