https://www.taxtmi.com/caselaws?id=430982 The case involved allegations of mis-declaration of imported goods to evade customs duty, leading to a challenge of the initial penalty imposed. The appellant sought a remand to cross-examine witnesses, emphasizing the importance of this right under Section 138B of the Customs Act, 1962. The judgment allowed the appeal by way of remand, stressing the significance of the appellant's right to cross-examine witnesses for a fair adjudication process in line with legal principles and statutory provisions. en-us Tue, 01 Nov 2022 00:00:00 +0530 Sat, 03 Dec 2022 06:59:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430982 The case involved allegations of mis-declaration of imported goods to evade customs duty, leading to a challenge of the initial penalty imposed. The appellant sought a remand to cross-examine witnesses, emphasizing the importance of this right under Section 138B of the Customs Act, 1962. The judgment allowed the appeal by way of remand, stressing the significance of the appellant's right to cross-examine witnesses for a fair adjudication process in line with legal principles and statutory provisions. Case-Laws Customs Tue, 01 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430982