https://www.taxtmi.com/highlights?id=92522 CESTAT allowed the appeal and set aside the impugned order, finding a breach of natural justice because the adjudicatory authority failed to afford the appellant an adequate opportunity to cross-examine departmental witnesses. The Tribunal held that statements recorded under Section 138B retain relevance in departmental adjudication as well as criminal proceedings, but their use without permitting cross-examination vitiates the proceedings. The matter is remitted for de novo adjudication, directing the authority to permit effective cross-examination of witnesses, reassess the evidentiary weight of Section 138B statements in light of such testing, and pass a fresh reasoned order consistent with principles of fair hearing. en-us Mon, 15 Sep 2025 08:26:13 +0530 Mon, 15 Sep 2025 08:26:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=92522 CESTAT allowed the appeal and set aside the impugned order, finding a breach of natural justice because the adjudicatory authority failed to afford the appellant an adequate opportunity to cross-examine departmental witnesses. The Tribunal held that statements recorded under Section 138B retain relevance in departmental adjudication as well as criminal proceedings, but their use without permitting cross-examination vitiates the proceedings. The matter is remitted for de novo adjudication, directing the authority to permit effective cross-examination of witnesses, reassess the evidentiary weight of Section 138B statements in light of such testing, and pass a fresh reasoned order consistent with principles of fair hearing. Highlights Customs Mon, 15 Sep 2025 08:26:13 +0530 https://www.taxtmi.com/highlights?id=92522