https://www.taxtmi.com/caselaws?id=43135 Where customs adjudication relies on a professor's report, the enquiry authority must secure that witness for examination if his evidence is material to the case. The Bombay HC held that the proper course was to invoke the power to summon a person whose attendance is necessary to give evidence or produce documents, rather than refuse cross-examination. Because the report was being relied upon in proceedings concerning alleged mis-declaration of an imported car's value, the refusal to permit cross-examination was quashed and the Collector was directed to summon the professor under Section 108 of the Customs Act, 1962. en-us Fri, 15 Nov 1991 00:00:00 +0530 Wed, 16 Jun 2010 12:53:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43135 Where customs adjudication relies on a professor's report, the enquiry authority must secure that witness for examination if his evidence is material to the case. The Bombay HC held that the proper course was to invoke the power to summon a person whose attendance is necessary to give evidence or produce documents, rather than refuse cross-examination. Because the report was being relied upon in proceedings concerning alleged mis-declaration of an imported car's value, the refusal to permit cross-examination was quashed and the Collector was directed to summon the professor under Section 108 of the Customs Act, 1962. Case-Laws Customs Fri, 15 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43135