https://www.taxtmi.com/caselaws?id=271947 Where an expert opinion forms the foundation of an adverse customs determination, denial of cross-examination may vitiate the proceedings if prejudice is likely, and natural justice requires a fair opportunity to test that evidence. Cross-examination of panch witnesses or an officer is not necessary where their evidence is merely incidental and no real prejudice is shown. Non-supply objections also fail where the requested documents were supplied or additional material was disclosed with an opportunity to reply. The confiscation and penalty order was therefore unsustainable and the matter was remanded for fresh adjudication with cross-examination where required. en-us Wed, 03 Feb 2016 00:00:00 +0530 Mon, 22 Feb 2016 20:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271947 Where an expert opinion forms the foundation of an adverse customs determination, denial of cross-examination may vitiate the proceedings if prejudice is likely, and natural justice requires a fair opportunity to test that evidence. Cross-examination of panch witnesses or an officer is not necessary where their evidence is merely incidental and no real prejudice is shown. Non-supply objections also fail where the requested documents were supplied or additional material was disclosed with an opportunity to reply. The confiscation and penalty order was therefore unsustainable and the matter was remanded for fresh adjudication with cross-examination where required. Case-Laws Customs Wed, 03 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271947