https://www.taxtmi.com/caselaws?id=784144 In customs adjudication, cross-examination is not an absolute right and must be justified by specific prejudice and the necessity of examining identified witnesses. A blanket request to cross-examine all persons named in a show cause notice cannot be used to turn the proceeding into a mini-trial. Customs officials acting in their official capacity were not required to be cross-examined as a matter of right, but cross-examination was permitted for identified independent private witnesses and Customs Brokers where it was considered necessary. The impugned order was modified accordingly, granting cross-examination only to that limited extent. en-us Tue, 23 Dec 2025 00:00:00 +0530 Tue, 30 Dec 2025 09:27:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784144 In customs adjudication, cross-examination is not an absolute right and must be justified by specific prejudice and the necessity of examining identified witnesses. A blanket request to cross-examine all persons named in a show cause notice cannot be used to turn the proceeding into a mini-trial. Customs officials acting in their official capacity were not required to be cross-examined as a matter of right, but cross-examination was permitted for identified independent private witnesses and Customs Brokers where it was considered necessary. The impugned order was modified accordingly, granting cross-examination only to that limited extent. Case-Laws Customs Tue, 23 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784144