Request for Cross-Examination Denied in Customs Case; Authority Cites No Personal Stake or Requisite u/s 122A.

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....The summary focuses on the rejection of cross-examination of DRI officers and a co-noticee by the competent authority. The main objective of cross-examination is to challenge the accuracy, credibility, and reliability of testimony provided by witnesses. However, in this case, the DRI officers have no personal interest, and their statements were not relied upon by the revenue in the show cause notice. The appellant cannot direct the manner of investigation by an investigative agency, and any concerns regarding the investigation's efficacy and integrity can be brought out in the reply to the show cause notice. Section 24 of the Act clarifies that mere retraction of a statement does not invalidate its evidentiary value unless certain condition.........