https://www.taxtmi.com/caselaws?id=784144 The dominant issue was whether a noticee is entitled, as of right, to cross-examine persons whose statements were relied upon in proceedings alleging diversion of bonded-warehouse goods into the domestic market. As to departmental officers, the HC held that Customs officials acting in an official capacity cannot be compelled to face cross-examination as a matter of right; consistent with settled law, the right is not absolute and requires demonstrated prejudice showing that substantial justice cannot be done without it, and cross-examination of such officers was declined. As to non-official witnesses, the HC treated independent customs brokers and private warehouse staff as capable of providing material evidence and permitted their cross-examination, modifying the impugned order accordingly. 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 The dominant issue was whether a noticee is entitled, as of right, to cross-examine persons whose statements were relied upon in proceedings alleging diversion of bonded-warehouse goods into the domestic market. As to departmental officers, the HC held that Customs officials acting in an official capacity cannot be compelled to face cross-examination as a matter of right; consistent with settled law, the right is not absolute and requires demonstrated prejudice showing that substantial justice cannot be done without it, and cross-examination of such officers was declined. As to non-official witnesses, the HC treated independent customs brokers and private warehouse staff as capable of providing material evidence and permitted their cross-examination, modifying the impugned order accordingly. Case-Laws Customs Tue, 23 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784144