https://www.taxtmi.com/caselaws?id=760591 The Delhi HC dismissed appeals challenging CESTAT's order that set aside customs penalties under sections 114 and 114AA of Customs Act, 1962. CESTAT had allowed exporter's appeals finding procedural violations under section 138B, as the exporter was denied opportunity to cross-examine the Chemical Examiner and other persons whose statements formed the basis of the original penalty order. The HC upheld CESTAT's decision, noting that unless specific circumstances exist (such as witness being dead, untraceable, or incapable), the noticee has right to cross-examine persons whose statements are relied upon in quasi-judicial proceedings. The Chemical Examiner's report lacked proper analysis supporting its conclusions, making cross-examination essential. en-us Tue, 15 Oct 2024 00:00:00 +0530 Thu, 24 Oct 2024 08:15:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760591 The Delhi HC dismissed appeals challenging CESTAT's order that set aside customs penalties under sections 114 and 114AA of Customs Act, 1962. CESTAT had allowed exporter's appeals finding procedural violations under section 138B, as the exporter was denied opportunity to cross-examine the Chemical Examiner and other persons whose statements formed the basis of the original penalty order. The HC upheld CESTAT's decision, noting that unless specific circumstances exist (such as witness being dead, untraceable, or incapable), the noticee has right to cross-examine persons whose statements are relied upon in quasi-judicial proceedings. The Chemical Examiner's report lacked proper analysis supporting its conclusions, making cross-examination essential. Case-Laws Customs Tue, 15 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760591