https://www.taxtmi.com/caselaws?id=472225 Cross-examination of co-noticees in customs adjudication is not an absolute entitlement when authorities issue summons, non-attendance is not attributable to them, and the record includes material beyond those statements. Absence of cross-examination does not breach natural justice without demonstrated prejudice. Challenges to evidentiary value, the need for cross-examination, and sufficiency of material require factual appraisal in the statutory appellate forum. Article 226 writ jurisdiction is supervisory and ordinarily does not reassess disputed factual and evidentiary issues where an efficacious alternative remedy exists. The appellate forum may independently consider the factual and legal objections. en-us Sat, 28 May 2022 00:00:00 +0530 Mon, 05 Oct 2026 15:26:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472225 Cross-examination of co-noticees in customs adjudication is not an absolute entitlement when authorities issue summons, non-attendance is not attributable to them, and the record includes material beyond those statements. Absence of cross-examination does not breach natural justice without demonstrated prejudice. Challenges to evidentiary value, the need for cross-examination, and sufficiency of material require factual appraisal in the statutory appellate forum. Article 226 writ jurisdiction is supervisory and ordinarily does not reassess disputed factual and evidentiary issues where an efficacious alternative remedy exists. The appellate forum may independently consider the factual and legal objections. Case-Laws Customs Sat, 28 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472225