https://www.taxtmi.com/highlights?id=86313 The AT dismissed the appeals challenging denial of cross-examination requests for officers who recorded statements under the Customs Act and FERA. The tribunal determined that appellants failed to demonstrate how prejudice was caused by denial of cross-examination or establish reasonable grounds that coercion occurred during statement recording. The AT noted it was unlikely departmental officers would admit to coercive tactics during cross-examination. The tribunal observed that appellants had not examined the merits of the 61 relied-upon documents furnished per the Special Director's directions, instead raising cross-examination issues without demonstrating necessity. The tribunal found support in the Supreme Court's decision in State of U.P. v. Sudhir Kumar Singh and declined to intervene with the interlocutory orders. en-us Fri, 07 Mar 2025 08:41:19 +0530 Fri, 07 Mar 2025 08:41:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=86313 The AT dismissed the appeals challenging denial of cross-examination requests for officers who recorded statements under the Customs Act and FERA. The tribunal determined that appellants failed to demonstrate how prejudice was caused by denial of cross-examination or establish reasonable grounds that coercion occurred during statement recording. The AT noted it was unlikely departmental officers would admit to coercive tactics during cross-examination. The tribunal observed that appellants had not examined the merits of the 61 relied-upon documents furnished per the Special Director's directions, instead raising cross-examination issues without demonstrating necessity. The tribunal found support in the Supreme Court's decision in State of U.P. v. Sudhir Kumar Singh and declined to intervene with the interlocutory orders. Highlights FEMA Fri, 07 Mar 2025 08:41:19 +0530 https://www.taxtmi.com/highlights?id=86313