https://www.taxtmi.com/caselaws?id=436489 Reliance on witness statements without cross-examination raised a natural justice objection, and compliance with Section 138B of the Customs Act, 1962 remained in doubt because the service position and present availability of the witnesses were unclear. The HC directed the customs authority to resend notices to the witnesses by acknowledgement due and to conduct physical verification through an inspector, with a report to be filed on the next date. en-us Mon, 10 Apr 2023 00:00:00 +0530 Fri, 14 Apr 2023 09:01:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436489 Reliance on witness statements without cross-examination raised a natural justice objection, and compliance with Section 138B of the Customs Act, 1962 remained in doubt because the service position and present availability of the witnesses were unclear. The HC directed the customs authority to resend notices to the witnesses by acknowledgement due and to conduct physical verification through an inspector, with a report to be filed on the next date. Case-Laws Customs Mon, 10 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436489