https://www.taxtmi.com/caselaws?id=379439 Where statements recorded under Section 108 of the Customs Act, 1962 are relied upon as material evidence in adjudication, fairness requires the noticee to be given an opportunity to test those statements through cross-examination. A blanket denial of cross-examination cannot be justified merely because the evidence was recorded under Section 108, and prior authorities do not support such a general exclusion. The denial of cross-examination was treated as contrary to principles of natural justice, and the adverse order was set aside with a direction to permit cross-examination before fresh adjudication. en-us Tue, 23 Apr 2019 00:00:00 +0530 Fri, 30 Aug 2019 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379439 Where statements recorded under Section 108 of the Customs Act, 1962 are relied upon as material evidence in adjudication, fairness requires the noticee to be given an opportunity to test those statements through cross-examination. A blanket denial of cross-examination cannot be justified merely because the evidence was recorded under Section 108, and prior authorities do not support such a general exclusion. The denial of cross-examination was treated as contrary to principles of natural justice, and the adverse order was set aside with a direction to permit cross-examination before fresh adjudication. Case-Laws Customs Tue, 23 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379439