https://www.taxtmi.com/caselaws?id=279192 Where customs adjudication substantially rests on witness statements recorded during investigation, fairness under natural justice requires the noticee to be allowed to cross-examine those witnesses at the adjudication stage. The right to defend effectively is not formalistic: if the statements form a material part of the accusation, deferring cross-examination until after final adjudication would defeat audi alteram partem and undermine the hearing. The text distinguishes cases with independent supporting material from cases where the statements are central, and treats refusal on the ground of prematurity as unsustainable. en-us Tue, 30 Oct 2018 00:00:00 +0530 Thu, 13 Feb 2020 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279192 Where customs adjudication substantially rests on witness statements recorded during investigation, fairness under natural justice requires the noticee to be allowed to cross-examine those witnesses at the adjudication stage. The right to defend effectively is not formalistic: if the statements form a material part of the accusation, deferring cross-examination until after final adjudication would defeat audi alteram partem and undermine the hearing. The text distinguishes cases with independent supporting material from cases where the statements are central, and treats refusal on the ground of prematurity as unsustainable. Case-Laws Customs Tue, 30 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279192