https://www.taxtmi.com/caselaws?id=93995 In customs adjudication, confiscation and penalty could not be sustained where the shipping bills had been examined and certified by a customs officer whose evidence was material to the dispute over whether the goods were duly cleared for export before the cut-off date. Cross-examination of that officer was necessary to test the factual basis of the adjudication, and the controversy could not be resolved conclusively on the existing record without it. The order was set aside and the matter remanded for de novo adjudication with a direction to allow cross-examination of the officer. en-us Wed, 16 Aug 2000 00:00:00 +0530 Fri, 18 Nov 2011 13:01:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93995 In customs adjudication, confiscation and penalty could not be sustained where the shipping bills had been examined and certified by a customs officer whose evidence was material to the dispute over whether the goods were duly cleared for export before the cut-off date. Cross-examination of that officer was necessary to test the factual basis of the adjudication, and the controversy could not be resolved conclusively on the existing record without it. The order was set aside and the matter remanded for de novo adjudication with a direction to allow cross-examination of the officer. Case-Laws Customs Wed, 16 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93995