https://www.taxtmi.com/caselaws?id=82015 Denial of a meaningful opportunity to cross-examine material witnesses and adduce defence evidence vitiated the confiscation and penalty adjudication, because the adjudicating authority failed to address requests for adjournment, documents, and witness examination when possession and recovery were disputed. The order was set aside and the matter remanded for fresh adjudication with full opportunity to cross-examine named witnesses and lead defence evidence. Separately, goods already directed to be released in the original order were held liable to be released to the appellant forthwith, since that release direction could not be withheld on account of unpaid penalties in other proceedings. en-us Mon, 01 Jun 1992 00:00:00 +0530 Fri, 01 Jul 2011 13:27:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82015 Denial of a meaningful opportunity to cross-examine material witnesses and adduce defence evidence vitiated the confiscation and penalty adjudication, because the adjudicating authority failed to address requests for adjournment, documents, and witness examination when possession and recovery were disputed. The order was set aside and the matter remanded for fresh adjudication with full opportunity to cross-examine named witnesses and lead defence evidence. Separately, goods already directed to be released in the original order were held liable to be released to the appellant forthwith, since that release direction could not be withheld on account of unpaid penalties in other proceedings. Case-Laws Customs Mon, 01 Jun 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82015