https://www.taxtmi.com/caselaws?id=328060 The High Court quashed the Assistant Commissioner of Customs' order rejecting a cross-examination request, emphasizing that only the Adjudicating Authority, in this case the Commissioner of Customs, could make decisions regarding adjudication proceedings. The Court directed the Adjudicating Authority to allow the petitioner to cross-examine individuals within a specified timeframe and extended the time limit for completion of adjudication proceedings. The judgment underscored procedural fairness and the Adjudicating Authority's authority in customs proceedings, ensuring a fair adjudication process by granting the petitioner the opportunity for cross-examination. en-us Wed, 17 Feb 2016 00:00:00 +0530 Wed, 25 May 2016 08:37:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328060 The High Court quashed the Assistant Commissioner of Customs' order rejecting a cross-examination request, emphasizing that only the Adjudicating Authority, in this case the Commissioner of Customs, could make decisions regarding adjudication proceedings. The Court directed the Adjudicating Authority to allow the petitioner to cross-examine individuals within a specified timeframe and extended the time limit for completion of adjudication proceedings. The judgment underscored procedural fairness and the Adjudicating Authority's authority in customs proceedings, ensuring a fair adjudication process by granting the petitioner the opportunity for cross-examination. Case-Laws Customs Wed, 17 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328060