https://www.taxtmi.com/caselaws?id=785998 Charge concerns clandestine importation of gold alleged as smuggling, with reverse burden of proof and penalties for confiscation and fine. The adjudication failed to afford requested crossexamination of witnesses relied upon in the show cause notice, breaching principles of natural justice; that procedural defect is curable but determinative of fairness. The matter is remanded for de novo adjudication, directing compliance with the prescribed crossexamination procedure and permitting the appellant to present oral and written submissions; all substantive contentions remain open and the authority must conclude proceedings within ninety days. en-us Mon, 02 Feb 2026 00:00:00 +0530 Wed, 04 Feb 2026 08:24:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785998 Charge concerns clandestine importation of gold alleged as smuggling, with reverse burden of proof and penalties for confiscation and fine. The adjudication failed to afford requested crossexamination of witnesses relied upon in the show cause notice, breaching principles of natural justice; that procedural defect is curable but determinative of fairness. The matter is remanded for de novo adjudication, directing compliance with the prescribed crossexamination procedure and permitting the appellant to present oral and written submissions; all substantive contentions remain open and the authority must conclude proceedings within ninety days. Case-Laws Customs Mon, 02 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785998