https://www.taxtmi.com/caselaws?id=420477 The Tribunal upheld the denial of cross-examination of witnesses and officers, ruling that the appellant failed to establish the necessity of cross-examination. The appellant was accused of duty evasion through mis-declaration and undervaluation of imported goods, leading to re-determination of declared value, differential customs duty, and penalties. Despite citing violations of natural justice principles, including the right to cross-examination, the Tribunal found the denial justified based on evidence from physical examinations and admissions by the appellant. The appeal was dismissed, and the original order was upheld. en-us Thu, 31 Mar 2022 00:00:00 +0530 Mon, 04 Apr 2022 09:13:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420477 The Tribunal upheld the denial of cross-examination of witnesses and officers, ruling that the appellant failed to establish the necessity of cross-examination. The appellant was accused of duty evasion through mis-declaration and undervaluation of imported goods, leading to re-determination of declared value, differential customs duty, and penalties. Despite citing violations of natural justice principles, including the right to cross-examination, the Tribunal found the denial justified based on evidence from physical examinations and admissions by the appellant. The appeal was dismissed, and the original order was upheld. Case-Laws Customs Thu, 31 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420477