https://www.taxtmi.com/caselaws?id=469773 Denial of cross-examination of witnesses whose statements were relied upon in customs adjudication vitiated the order. The Court held that, where witness evidence is used to establish liability, the affected party is entitled to cross-examine those witnesses; refusing that request amounts to procedural irregularity. Because the statements were used against the petitioners and cross-examination was denied, the adjudication could not stand. The impugned order was set aside and the matter was remitted for fresh adjudication after granting a proper hearing. en-us Tue, 05 Nov 2019 00:00:00 +0530 Fri, 03 Jul 2026 14:48:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469773 Denial of cross-examination of witnesses whose statements were relied upon in customs adjudication vitiated the order. The Court held that, where witness evidence is used to establish liability, the affected party is entitled to cross-examine those witnesses; refusing that request amounts to procedural irregularity. Because the statements were used against the petitioners and cross-examination was denied, the adjudication could not stand. The impugned order was set aside and the matter was remitted for fresh adjudication after granting a proper hearing. Case-Laws Customs Tue, 05 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469773