https://www.taxtmi.com/caselaws?id=98426 Customs adjudication based substantially on panchnama evidence, recorded statements and seizure circumstances must allow effective cross-examination of material witnesses and a fair opportunity to lead relevant defence evidence. Where the assessee also seeks production of primary records, such as an aircraft log book, to test the factual basis of the alleged seizure and presence in the aircraft, refusal of those requests can breach natural justice. In such circumstances, the confiscation and penalty order cannot stand and the matter is liable to be remanded for fresh adjudication after affording the requested procedural safeguards. en-us Thu, 01 Feb 2001 00:00:00 +0530 Fri, 20 Jan 2012 15:49:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98426 Customs adjudication based substantially on panchnama evidence, recorded statements and seizure circumstances must allow effective cross-examination of material witnesses and a fair opportunity to lead relevant defence evidence. Where the assessee also seeks production of primary records, such as an aircraft log book, to test the factual basis of the alleged seizure and presence in the aircraft, refusal of those requests can breach natural justice. In such circumstances, the confiscation and penalty order cannot stand and the matter is liable to be remanded for fresh adjudication after affording the requested procedural safeguards. Case-Laws Customs Thu, 01 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98426