https://www.taxtmi.com/caselaws?id=355331 The Court set aside the impugned order that rejected the petitioners' request for CCTV footage. The Court ruled that the accused can produce their own evidence for their defense, even if not relied upon by the Revenue. The Adjudicating Authority was directed to reconsider the case in light of the CCTV footage, which the petitioners claimed would clarify the issue of smuggling. The Court emphasized the petitioners should have the fullest opportunity to use all available material. The rule was made absolute with no order as to costs, and the original DVDs were to be retained on the court record. en-us Wed, 06 Sep 2017 00:00:00 +0530 Tue, 13 Feb 2018 06:18:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355331 The Court set aside the impugned order that rejected the petitioners' request for CCTV footage. The Court ruled that the accused can produce their own evidence for their defense, even if not relied upon by the Revenue. The Adjudicating Authority was directed to reconsider the case in light of the CCTV footage, which the petitioners claimed would clarify the issue of smuggling. The Court emphasized the petitioners should have the fullest opportunity to use all available material. The rule was made absolute with no order as to costs, and the original DVDs were to be retained on the court record. Case-Laws Customs Wed, 06 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355331