Natural justice and right to cross-examination in adjudication: tribunal must determine if a request was made before vitiating proceedings

Natural justice and right to cross-examination in adjudication: tribunal must determine if a request was made before vitiating proceedings https://www.taxtmi.com/highlights?id=96462 Principles of natural justice and availability of cross-examination were central: where a request for cross-examination is not established, omission to allow it cannot ipso facto vitiate adjudication under Section 138B of the Act; conversely, if a request was made and denied, procedural non-compliance would invalidate proceedings. The Tribunal failed to determine whether a request for cross-examination was ever made; consequently the appellate order was quashed and the matter remitted to the Tribunal to examine adjudicating records and decide the question of request and ensuing compliance with Section 138B. en-us Fri, 30 Jan 2026 09:52:28 +0530 Fri, 30 Jan 2026 09:52:28 +0530 TaxTMI RSS Generator Natural justice and right to cross-examination in adjudication: tribunal must determine if a request was made before vitiating proceedings https://www.taxtmi.com/highlights?id=96462 Principles of natural justice and availability of cross-examination were central: where a request for cross-examination is not established, omission to allow it cannot ipso facto vitiate adjudication under Section 138B of the Act; conversely, if a request was made and denied, procedural non-compliance would invalidate proceedings. The Tribunal failed to determine whether a request for cross-examination was ever made; consequently the appellate order was quashed and the matter remitted to the Tribunal to examine adjudicating records and decide the question of request and ensuing compliance with Section 138B. Highlights Customs Fri, 30 Jan 2026 09:52:28 +0530 https://www.taxtmi.com/highlights?id=96462