https://www.taxtmi.com/caselaws?id=762368 In customs adjudication, cross-examination is not an absolute statutory right and is available only as a discretionary procedural safeguard where the facts and interests of justice require it. The adjudicating authority may refuse cross-examination of investigating officers or a co-noticee where their statements are not relied upon, where the noticee has made a confessional statement, and where reasons for refusal are recorded. The Evidence Act and criminal procedure principles cannot be imported to alter the customs adjudication scheme, and denial will not breach natural justice absent demonstrable prejudice or arbitrariness. The refusal of cross-examination was therefore upheld. en-us Wed, 27 Nov 2024 00:00:00 +0530 Thu, 28 Nov 2024 11:28:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762368 In customs adjudication, cross-examination is not an absolute statutory right and is available only as a discretionary procedural safeguard where the facts and interests of justice require it. The adjudicating authority may refuse cross-examination of investigating officers or a co-noticee where their statements are not relied upon, where the noticee has made a confessional statement, and where reasons for refusal are recorded. The Evidence Act and criminal procedure principles cannot be imported to alter the customs adjudication scheme, and denial will not breach natural justice absent demonstrable prejudice or arbitrariness. The refusal of cross-examination was therefore upheld. Case-Laws Customs Wed, 27 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762368