https://www.taxtmi.com/caselaws?id=76586 Where adjudication rests on allegations affecting drawback, DEPB credit, confiscation and penalties, fairness requires supply of the relied-upon and seized documents so the noticee can file an effective reply. When statements of foreign nationals are part of the material relied upon, cross-examination of those witnesses is a material safeguard of natural justice. Persistent refusal to provide the documents or permit cross-examination vitiates the hearing and cannot be cured by procedural inconvenience. The proper course is a speaking decision after disclosure of documents, opportunity for cross-examination, and a reasonable hearing. en-us Wed, 05 Aug 2009 00:00:00 +0530 Wed, 07 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76586 Where adjudication rests on allegations affecting drawback, DEPB credit, confiscation and penalties, fairness requires supply of the relied-upon and seized documents so the noticee can file an effective reply. When statements of foreign nationals are part of the material relied upon, cross-examination of those witnesses is a material safeguard of natural justice. Persistent refusal to provide the documents or permit cross-examination vitiates the hearing and cannot be cured by procedural inconvenience. The proper course is a speaking decision after disclosure of documents, opportunity for cross-examination, and a reasonable hearing. Case-Laws Customs Wed, 05 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76586