https://www.taxtmi.com/highlights?id=73500 Relevancy of statements u/s 138B of Customs Act - Section 138B per se does not provide for any cross examination, as the provision deals with relevancy of statements in the facts and circumstances of the case. - On a perusal of the impugned order-in-original which runs into 118 pages and on a holistic reading of the order, it cannot be said that the order is passed only on the statements of three witnesses of which cross-examination has not been granted, but there were various other direct evidences against the petitioner, for the duty liability to be fastened on the petitioner. - Petition dismissed - HC en-us Sat, 09 Dec 2023 11:52:43 +0530 Sat, 09 Dec 2023 11:52:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=73500 Relevancy of statements u/s 138B of Customs Act - Section 138B per se does not provide for any cross examination, as the provision deals with relevancy of statements in the facts and circumstances of the case. - On a perusal of the impugned order-in-original which runs into 118 pages and on a holistic reading of the order, it cannot be said that the order is passed only on the statements of three witnesses of which cross-examination has not been granted, but there were various other direct evidences against the petitioner, for the duty liability to be fastened on the petitioner. - Petition dismissed - HC Highlights Customs Sat, 09 Dec 2023 11:52:43 +0530 https://www.taxtmi.com/highlights?id=73500