https://www.taxtmi.com/caselaws?id=444022 The Tribunal ordered denovo adjudication due to non-supply of documents and denial of cross-examination rights in a smuggling case involving computer parts. The Commissioner of Customs conducted the denovo adjudication, providing documents and allowing cross-examination. The Commissioner disregarded unexamined witness statements, dropping the show cause notice proceedings. The Commissioner's compliance with remand directions and legal principles led to the dismissal of Revenue's appeals, affirming the sustainability of the impugned orders. en-us Wed, 04 Oct 2023 00:00:00 +0530 Fri, 06 Oct 2023 09:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444022 The Tribunal ordered denovo adjudication due to non-supply of documents and denial of cross-examination rights in a smuggling case involving computer parts. The Commissioner of Customs conducted the denovo adjudication, providing documents and allowing cross-examination. The Commissioner disregarded unexamined witness statements, dropping the show cause notice proceedings. The Commissioner's compliance with remand directions and legal principles led to the dismissal of Revenue's appeals, affirming the sustainability of the impugned orders. Case-Laws Customs Wed, 04 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444022