https://www.taxtmi.com/caselaws?id=752157 Writ challenge to customs adjudication raised denial of opportunity for cross-examination and non-supply of relied documents. The court treated availability of an alternative efficacious remedy as determinative and directed petitioners to raise all contentions before the appellate authority, thereby relegating them to appeal; this preserves the merits for the appellate forum. The court further held that, given the adjudicating authoritys prior denial of cross-examination, remand would be an empty formality and refused to remand on that ground; instead the appellate authority may call for a remand report if it deems cross-examination necessary. Time spent in litigation will be treated as bona fide and petitioners granted four weeks to file appeals without raising delay. en-us Mon, 01 Apr 2024 00:00:00 +0530 Wed, 28 Jan 2026 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752157 Writ challenge to customs adjudication raised denial of opportunity for cross-examination and non-supply of relied documents. The court treated availability of an alternative efficacious remedy as determinative and directed petitioners to raise all contentions before the appellate authority, thereby relegating them to appeal; this preserves the merits for the appellate forum. The court further held that, given the adjudicating authoritys prior denial of cross-examination, remand would be an empty formality and refused to remand on that ground; instead the appellate authority may call for a remand report if it deems cross-examination necessary. Time spent in litigation will be treated as bona fide and petitioners granted four weeks to file appeals without raising delay. Case-Laws Customs Mon, 01 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752157