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    <title>2016 (11) TMI 614 - KERALA HIGH COURT</title>
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    <description>The High Court found that the Customs, Excise &amp;amp; Service Tax Appellate Tribunal&#039;s order denying permission to cross-examine witnesses was not in line with Section 129A(1)(a) of the Customs Act, allowing appeals against decisions by the Commissioner of Customs. The Court set aside the order and directed the Tribunal to reconsider, granting the petitioner an opportunity. The Court emphasized the importance of adhering to the Customs Act in adjudication proceedings and appeals, ultimately disposing of the writ petition in favor of the petitioner.</description>
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      <title>2016 (11) TMI 614 - KERALA HIGH COURT</title>
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      <description>The High Court found that the Customs, Excise &amp;amp; Service Tax Appellate Tribunal&#039;s order denying permission to cross-examine witnesses was not in line with Section 129A(1)(a) of the Customs Act, allowing appeals against decisions by the Commissioner of Customs. The Court set aside the order and directed the Tribunal to reconsider, granting the petitioner an opportunity. The Court emphasized the importance of adhering to the Customs Act in adjudication proceedings and appeals, ultimately disposing of the writ petition in favor of the petitioner.</description>
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