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In proceedings alleging diversion of goods from a customs bonded...

Customs bonded warehouse goods diversion case: cross-exam rights limited for officials, allowed for brokers and warehouse staff

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Customs December 30, 2025 Case Laws HC
In proceedings alleging diversion of goods from a customs bonded warehouse into the domestic market, the dominant issue was whether the noticee had an enforceable right to cross-examine persons whose statements were relied upon. The authority held that customs officials, having acted in discharge of official duties, cannot be compelled to submit to cross-examination as a matter of right; the right is not absolute and requires demonstration of prejudice affecting substantial justice, hence cross-examination of such officials was denied. However, independent customs brokers and private warehouse staff were treated as non-official witnesses, so cross-examination of those individuals was permitted, and the impugned order was modified accordingly. - HC

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Acts Income Tax