https://www.taxtmi.com/highlights?id=95530 In proceedings alleging diversion of goods from a customs bonded warehouse into the domestic market, the dominant issue was whether the noticee had an enforceable right to cross-examine persons whose statements were relied upon. The authority held that customs officials, having acted in discharge of official duties, cannot be compelled to submit to cross-examination as a matter of right; the right is not absolute and requires demonstration of prejudice affecting substantial justice, hence cross-examination of such officials was denied. However, independent customs brokers and private warehouse staff were treated as non-official witnesses, so cross-examination of those individuals was permitted, and the impugned order was modified accordingly. - HC en-us Tue, 30 Dec 2025 09:27:34 +0530 Tue, 30 Dec 2025 09:27:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=95530 In proceedings alleging diversion of goods from a customs bonded warehouse into the domestic market, the dominant issue was whether the noticee had an enforceable right to cross-examine persons whose statements were relied upon. The authority held that customs officials, having acted in discharge of official duties, cannot be compelled to submit to cross-examination as a matter of right; the right is not absolute and requires demonstration of prejudice affecting substantial justice, hence cross-examination of such officials was denied. However, independent customs brokers and private warehouse staff were treated as non-official witnesses, so cross-examination of those individuals was permitted, and the impugned order was modified accordingly. - HC Highlights Customs Tue, 30 Dec 2025 09:27:34 +0530 https://www.taxtmi.com/highlights?id=95530