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    <title>2021 (2) TMI 206 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal allowed the request for Cross-Examination of the Chartered Engineer under section 138B of the Customs Act, 1962, finding it crucial for the case. However, the request to cross-examine the DRI Officers was rejected as their actions were deemed lawful. The Adjudicating Authority was directed to facilitate the Cross-Examination of the Chartered Engineer and complete the adjudication process within three months. The appeal was partly allowed, with the judgment issued on 04.02.2021.</description>
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      <description>The Tribunal allowed the request for Cross-Examination of the Chartered Engineer under section 138B of the Customs Act, 1962, finding it crucial for the case. However, the request to cross-examine the DRI Officers was rejected as their actions were deemed lawful. The Adjudicating Authority was directed to facilitate the Cross-Examination of the Chartered Engineer and complete the adjudication process within three months. The appeal was partly allowed, with the judgment issued on 04.02.2021.</description>
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