https://www.taxtmi.com/caselaws?id=401849 Statements and technical opinions relied upon in customs adjudication cannot be used against a noticee unless the concerned witnesses are offered for cross-examination, as section 138B of the Customs Act treats cross-examination as part of natural justice when such material is relied on as evidence. Denial merely on the assumption that no new material would emerge, or that the process would delay adjudication, was unjustified. The refusal to permit cross-examination of the named witnesses was set aside. en-us Tue, 15 Dec 2020 00:00:00 +0530 Mon, 04 Nov 2024 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401849 Statements and technical opinions relied upon in customs adjudication cannot be used against a noticee unless the concerned witnesses are offered for cross-examination, as section 138B of the Customs Act treats cross-examination as part of natural justice when such material is relied on as evidence. Denial merely on the assumption that no new material would emerge, or that the process would delay adjudication, was unjustified. The refusal to permit cross-examination of the named witnesses was set aside. Case-Laws Customs Tue, 15 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401849