https://www.taxtmi.com/caselaws?id=763037 CESTAT Allahabad dismissed revenue's appeal regarding confiscation of contraband and vehicle with penalty imposition. The case involved denial of cross-examination rights during adjudication proceedings. The respondent had requested cross-examination of a witness which was denied by original authority. CESTAT distinguished the cited Supreme Court precedent in Naresh J. Sukhawani case, finding it inapplicable to present facts. The tribunal upheld first appellate authority's direction to remand matter back to original authority for reconsideration after allowing requested cross-examination, finding no error in the appellate direction that warranted revenue's grievance. en-us Tue, 20 Aug 2024 00:00:00 +0530 Thu, 12 Dec 2024 08:55:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763037 CESTAT Allahabad dismissed revenue's appeal regarding confiscation of contraband and vehicle with penalty imposition. The case involved denial of cross-examination rights during adjudication proceedings. The respondent had requested cross-examination of a witness which was denied by original authority. CESTAT distinguished the cited Supreme Court precedent in Naresh J. Sukhawani case, finding it inapplicable to present facts. The tribunal upheld first appellate authority's direction to remand matter back to original authority for reconsideration after allowing requested cross-examination, finding no error in the appellate direction that warranted revenue's grievance. Case-Laws Customs Tue, 20 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763037