https://www.taxtmi.com/caselaws?id=243005 Where adjudication is based on a co-noticee's statement or a Chemical Examiner's report, refusal to allow cross-examination of those relied-upon witnesses offends natural justice. The document states that such a refusal was not justified merely because the co-noticee might incriminate himself, and the technical report could not be used without giving the noticee an opportunity to test it. A Commissioner's decision refusing cross-examination was treated as appealable under Section 129A(1)(a) of the Customs Act, 1962, and the impugned orders were liable to be set aside. The matter was reopened only to the extent necessary to permit cross-examination before further adjudication. en-us Mon, 05 Mar 2012 00:00:00 +0530 Sat, 25 Jan 2014 15:08:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243005 Where adjudication is based on a co-noticee's statement or a Chemical Examiner's report, refusal to allow cross-examination of those relied-upon witnesses offends natural justice. The document states that such a refusal was not justified merely because the co-noticee might incriminate himself, and the technical report could not be used without giving the noticee an opportunity to test it. A Commissioner's decision refusing cross-examination was treated as appealable under Section 129A(1)(a) of the Customs Act, 1962, and the impugned orders were liable to be set aside. The matter was reopened only to the extent necessary to permit cross-examination before further adjudication. Case-Laws Customs Mon, 05 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243005