https://www.taxtmi.com/article/detailed?id=13603 Cross-examination in customs adjudication is not an unconditional entitlement but must be allowed when a third party's recorded statement is admitted and relied on as material evidence against an affected person. Where such statements become the basis of an adverse order, denial of cross-examination violates natural justice. The adjudicating authority must examine the declarant under the statutory framework, assess admissibility, and, if the statement is to be used against another, afford that person a fair, time limited opportunity to cross examine before proceeding to adjudicate. en-us Thu, 20 Feb 2025 08:04:01 +0530 Thu, 20 Feb 2025 08:04:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13603 Cross-examination in customs adjudication is not an unconditional entitlement but must be allowed when a third party's recorded statement is admitted and relied on as material evidence against an affected person. Where such statements become the basis of an adverse order, denial of cross-examination violates natural justice. The adjudicating authority must examine the declarant under the statutory framework, assess admissibility, and, if the statement is to be used against another, afford that person a fair, time limited opportunity to cross examine before proceeding to adjudicate. Articles Customs - Import - Export - SEZ Thu, 20 Feb 2025 08:04:01 +0530 https://www.taxtmi.com/article/detailed?id=13603