https://www.taxtmi.com/caselaws?id=45752 Customs adjudication must afford a fair opportunity to meet the evidence relied upon by the authority, including cross-examination of adverse witnesses and the chance to produce rebuttal evidence. The Calcutta HC noted that the order rested on statements of boatmen and customs-related witnesses who were not produced for cross-examination, while the petitioner was also denied further hearing to examine supporting witnesses and supervising customs officers. Because the enquiry proceeded on disputed statements without giving that opportunity, the adjudication was found to be unfair and contrary to natural justice, and the confiscation and penalty order was quashed. en-us Tue, 19 Jul 1966 00:00:00 +0530 Tue, 13 Jul 2010 15:48:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45752 Customs adjudication must afford a fair opportunity to meet the evidence relied upon by the authority, including cross-examination of adverse witnesses and the chance to produce rebuttal evidence. The Calcutta HC noted that the order rested on statements of boatmen and customs-related witnesses who were not produced for cross-examination, while the petitioner was also denied further hearing to examine supporting witnesses and supervising customs officers. Because the enquiry proceeded on disputed statements without giving that opportunity, the adjudication was found to be unfair and contrary to natural justice, and the confiscation and penalty order was quashed. Case-Laws Customs Tue, 19 Jul 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45752