https://www.taxtmi.com/caselaws?id=465039 Witness statements used in customs adjudication cannot be relied on unless the assessee is given a proper opportunity to examine or cross-examine the witnesses under Section 138(B) of the Customs Act, 1962. The text treats the corresponding principle under Section 9D of the Central Excise Act, 1944 as pari materia. Because no such opportunity was afforded in respect of six witnesses, the statements were held inadmissible for reliance in the adjudication. The adjudication order was therefore set aside and the matter remanded for fresh decision after granting due opportunity to the appellants. en-us Mon, 13 Mar 2023 00:00:00 +0530 Tue, 02 Dec 2025 21:24:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465039 Witness statements used in customs adjudication cannot be relied on unless the assessee is given a proper opportunity to examine or cross-examine the witnesses under Section 138(B) of the Customs Act, 1962. The text treats the corresponding principle under Section 9D of the Central Excise Act, 1944 as pari materia. Because no such opportunity was afforded in respect of six witnesses, the statements were held inadmissible for reliance in the adjudication. The adjudication order was therefore set aside and the matter remanded for fresh decision after granting due opportunity to the appellants. Case-Laws Customs Mon, 13 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465039