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    <title>2024 (4) TMI 1017 - CESTAT NEW DELHI</title>
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    <description>A challenge to an interlocutory communication on cross-examination was held premature because adjudication on the show cause notice was still ongoing and personal hearings were continuing. The Tribunal declined to quash the communication or decide the scope of section 138(B) of the Customs Act at this stage, holding that any prejudice from denial of cross-examination can be raised after the Principal Commissioner passes the final order. The appeal was dismissed as not maintainable at the interlocutory stage, with liberty preserved to raise the issue in the Tribunal after completion of adjudication.</description>
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      <description>A challenge to an interlocutory communication on cross-examination was held premature because adjudication on the show cause notice was still ongoing and personal hearings were continuing. The Tribunal declined to quash the communication or decide the scope of section 138(B) of the Customs Act at this stage, holding that any prejudice from denial of cross-examination can be raised after the Principal Commissioner passes the final order. The appeal was dismissed as not maintainable at the interlocutory stage, with liberty preserved to raise the issue in the Tribunal after completion of adjudication.</description>
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