https://www.taxtmi.com/caselaws?id=763169 CESTAT Bangalore dismissed the appeal challenging denial of cross-examination in quasi-judicial proceedings involving mis-declaration of goods quantity and value. The appellant repeatedly delayed responding to show-cause notice for five months citing illness, then sought cross-examination without specifying proper grounds or reasons. The tribunal found the cross-examination request was on flimsy grounds meant to delay proceedings, noting that officers merely prepared documents based on retrieved evidence. Following Supreme Court precedent in Kanungo and Company case, cross-examination was deemed unnecessary as statements were uncontested with no specific reasons provided. en-us Tue, 03 Dec 2024 00:00:00 +0530 Fri, 13 Dec 2024 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763169 CESTAT Bangalore dismissed the appeal challenging denial of cross-examination in quasi-judicial proceedings involving mis-declaration of goods quantity and value. The appellant repeatedly delayed responding to show-cause notice for five months citing illness, then sought cross-examination without specifying proper grounds or reasons. The tribunal found the cross-examination request was on flimsy grounds meant to delay proceedings, noting that officers merely prepared documents based on retrieved evidence. Following Supreme Court precedent in Kanungo and Company case, cross-examination was deemed unnecessary as statements were uncontested with no specific reasons provided. Case-Laws Customs Tue, 03 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763169