https://www.taxtmi.com/acts?id=1331 Additional evidence in customs appeals is ordinarily barred unless the appellant establishes wrongful refusal of evidence, sufficient cause for non-production, or lack of sufficient opportunity before the adjudicating authority. The Commissioner (Appeals) must record written reasons for admission and must allow the adjudicating authority or its authorised officer a reasonable opportunity to examine, cross-examine, or rebut the additional evidence. The Commissioner (Appeals) may independently direct production of a witness for disposal of the appeal. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 20 Jul 2026 14:10:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1331 Additional evidence in customs appeals is ordinarily barred unless the appellant establishes wrongful refusal of evidence, sufficient cause for non-production, or lack of sufficient opportunity before the adjudicating authority. The Commissioner (Appeals) must record written reasons for admission and must allow the adjudicating authority or its authorised officer a reasonable opportunity to examine, cross-examine, or rebut the additional evidence. The Commissioner (Appeals) may independently direct production of a witness for disposal of the appeal. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1331