https://www.taxtmi.com/caselaws?id=397036 The appeal was allowed, granting the appellant the right to cross-examine witnesses during adjudication proceedings. The Tribunal emphasized the importance of cross-examination for natural justice and the defendant's defense, highlighting that evidence can only be admitted when witnesses are cross-examined. The Tribunal referred to Section 138B of the Customs Act and concluded that the appellant should be allowed to cross-examine witnesses, excluding the Senior Intelligence Officer as part of the investigation. The judgment upheld the principles of natural justice and the defendant's right to a fair adjudication process. en-us Wed, 29 Jul 2020 00:00:00 +0530 Fri, 31 Jul 2020 14:11:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397036 The appeal was allowed, granting the appellant the right to cross-examine witnesses during adjudication proceedings. The Tribunal emphasized the importance of cross-examination for natural justice and the defendant's defense, highlighting that evidence can only be admitted when witnesses are cross-examined. The Tribunal referred to Section 138B of the Customs Act and concluded that the appellant should be allowed to cross-examine witnesses, excluding the Senior Intelligence Officer as part of the investigation. The judgment upheld the principles of natural justice and the defendant's right to a fair adjudication process. Case-Laws Customs Wed, 29 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397036