https://www.taxtmi.com/caselaws?id=762593 Reliance on retracted statements in a customs dispute over the alleged Pakistani origin of imported dry dates required fresh scrutiny because the appellants objected to use of witness statements without examination in adjudication. The Tribunal treated the evidentiary basis as procedurally deficient where the statement relied upon had been retracted by affidavit and the safeguards under natural justice and Section 138B of the Customs Act, 1962 were not observed. The adjudication order was therefore set aside for de novo consideration before the adjudicating authority after compliance with those procedural requirements. en-us Mon, 02 Dec 2024 00:00:00 +0530 Wed, 04 Dec 2024 08:44:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762593 Reliance on retracted statements in a customs dispute over the alleged Pakistani origin of imported dry dates required fresh scrutiny because the appellants objected to use of witness statements without examination in adjudication. The Tribunal treated the evidentiary basis as procedurally deficient where the statement relied upon had been retracted by affidavit and the safeguards under natural justice and Section 138B of the Customs Act, 1962 were not observed. The adjudication order was therefore set aside for de novo consideration before the adjudicating authority after compliance with those procedural requirements. Case-Laws Customs Mon, 02 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762593