https://www.taxtmi.com/caselaws?id=765776 Delhi HC held that CESTAT violated natural justice principles by denying cross-examination rights to one appellant while granting it to another similarly placed party in the same customs penalty case. The court found discriminatory treatment impermissible where co-accused's statement formed the basis of penalty orders under sections 112 and 114A of Customs Act. HC directed both appellants be afforded opportunity to cross-examine the witness whose statement was relied upon, with examination to be completed within maximum two dates without further adjournments. en-us Tue, 04 Feb 2025 00:00:00 +0530 Mon, 10 Feb 2025 11:07:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765776 Delhi HC held that CESTAT violated natural justice principles by denying cross-examination rights to one appellant while granting it to another similarly placed party in the same customs penalty case. The court found discriminatory treatment impermissible where co-accused's statement formed the basis of penalty orders under sections 112 and 114A of Customs Act. HC directed both appellants be afforded opportunity to cross-examine the witness whose statement was relied upon, with examination to be completed within maximum two dates without further adjournments. Case-Laws Customs Tue, 04 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765776