https://www.taxtmi.com/caselaws?id=377812 The High Court acknowledged the petitioner's grievance regarding lack of opportunity for cross-examination in customs adjudication. While recognizing an alternative appellate remedy before CESTAT, the Court directed the petitioner to pursue this route if advised. However, in case of an appeal, the Court emphasized the importance of providing the petitioner with the opportunity to cross-examine witnesses for a fair adjudication process. The Court outlined conditions for CESTAT's consideration, including a pre-deposit amount and review of the cross-examination proceedings, ensuring a comprehensive resolution while maintaining parties' rights and contentions. en-us Tue, 27 Nov 2018 00:00:00 +0530 Thu, 04 Apr 2019 07:18:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377812 The High Court acknowledged the petitioner's grievance regarding lack of opportunity for cross-examination in customs adjudication. While recognizing an alternative appellate remedy before CESTAT, the Court directed the petitioner to pursue this route if advised. However, in case of an appeal, the Court emphasized the importance of providing the petitioner with the opportunity to cross-examine witnesses for a fair adjudication process. The Court outlined conditions for CESTAT's consideration, including a pre-deposit amount and review of the cross-examination proceedings, ensuring a comprehensive resolution while maintaining parties' rights and contentions. Case-Laws Customs Tue, 27 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377812