https://www.taxtmi.com/caselaws?id=438983 The HC directed a fresh adjudication in a case involving the refusal to allow cross-examination of third parties and reliance on statements under Section 108 of the Customs Act, 1962. The Court found the adjudicating authority's reliance on third-party statements unjustified when independent evidence was available. The Tribunal's orders were challenged for lacking independent reasoning, and the HC ordered that the rights of the noticees be protected in the new adjudication process, ensuring a fair balance with the revenue's interests. en-us Wed, 07 Jun 2023 00:00:00 +0530 Wed, 31 Jan 2024 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438983 The HC directed a fresh adjudication in a case involving the refusal to allow cross-examination of third parties and reliance on statements under Section 108 of the Customs Act, 1962. The Court found the adjudicating authority's reliance on third-party statements unjustified when independent evidence was available. The Tribunal's orders were challenged for lacking independent reasoning, and the HC ordered that the rights of the noticees be protected in the new adjudication process, ensuring a fair balance with the revenue's interests. Case-Laws Customs Wed, 07 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438983