2021 (12) TMI 969

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....STICE UMA SHANKER VYAS For the Petitioner : Mr. S.S. Hora For the Respondent : Mr. Kinshuk Jain ORDER Petitioners have challenged the orders dated 01/11/2021 and 22/11/2021 passed by the assessing officer refusing the petitioners' request of cross-examination of certain witnesses. Perusal of the order dated 01/11/2021 would show that the reason for refusing the request by said comm....

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....ntended that the reasons stated by the authority for refusing the petitioners' request for cross-examination is wholly invalid. Merely because witnesses have not retracted the statements recorded under Section 108 of the Customs Act is not a ground for refusal of cross-examination and further even if such evidence is in the nature of corroborative evidence, no reliance can be placed without of....