https://www.taxtmi.com/article/detailed?id=8988 Where an adjudication or show cause notice rests chiefly on external test or expert reports, refusal to permit cross-examination of the report authors can impinge on natural justice; if those reports are the dominant basis for the claim, the denial has been treated as a substantive adjudicatory decision and characterised as appealable, requiring that an opportunity to cross-examine be afforded to permit meaningful scrutiny of the evidentiary foundation. en-us Mon, 09 Mar 2020 08:45:37 +0530 Mon, 09 Mar 2020 08:45:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8988 Where an adjudication or show cause notice rests chiefly on external test or expert reports, refusal to permit cross-examination of the report authors can impinge on natural justice; if those reports are the dominant basis for the claim, the denial has been treated as a substantive adjudicatory decision and characterised as appealable, requiring that an opportunity to cross-examine be afforded to permit meaningful scrutiny of the evidentiary foundation. Articles Customs - Import - Export - SEZ Mon, 09 Mar 2020 08:45:37 +0530 https://www.taxtmi.com/article/detailed?id=8988