https://www.taxtmi.com/caselaws?id=751456 CESTAT Mumbai set aside the confiscation order of imported black pepper under advance authorisation scheme. The lower authorities relied on statements to conclude appellants were aware of export obligation diversion by M/s Bruno Exports, but failed to comply with section 138B of Customs Act, 1962 regarding cross-examination of witnesses. The findings were deemed invalid due to non-adherence to procedural requirements and improper redemption conditions. Matter remanded to adjudicating authority for fresh decision after permitting cross-examination and correcting redemption terms. en-us Mon, 08 Apr 2024 00:00:00 +0530 Tue, 16 Apr 2024 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751456 CESTAT Mumbai set aside the confiscation order of imported black pepper under advance authorisation scheme. The lower authorities relied on statements to conclude appellants were aware of export obligation diversion by M/s Bruno Exports, but failed to comply with section 138B of Customs Act, 1962 regarding cross-examination of witnesses. The findings were deemed invalid due to non-adherence to procedural requirements and improper redemption conditions. Matter remanded to adjudicating authority for fresh decision after permitting cross-examination and correcting redemption terms. Case-Laws Customs Mon, 08 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751456