https://www.taxtmi.com/caselaws?id=371740 Where the Revenue relies on witness statements in customs adjudication, Section 138B requires the witnesses to be examined in chief before their statements can be used, and the adjudicating authority must form the requisite opinion on admissibility in the interests of justice. Cross-examination without prior examination-in-chief is not a substitute for the statutory procedure and is inconsistent with natural justice. Non-compliance with this mandatory evidentiary framework vitiates the adjudication, so orders passed on such statements are unsustainable and the matter must be remanded for fresh adjudication in accordance with law. en-us Wed, 05 Dec 2018 00:00:00 +0530 Mon, 10 Dec 2018 09:39:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371740 Where the Revenue relies on witness statements in customs adjudication, Section 138B requires the witnesses to be examined in chief before their statements can be used, and the adjudicating authority must form the requisite opinion on admissibility in the interests of justice. Cross-examination without prior examination-in-chief is not a substitute for the statutory procedure and is inconsistent with natural justice. Non-compliance with this mandatory evidentiary framework vitiates the adjudication, so orders passed on such statements are unsustainable and the matter must be remanded for fresh adjudication in accordance with law. Case-Laws Customs Wed, 05 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371740