Cross-Examination Requests Denied in Customs Act Case as Appellants Failed to Show Prejudice or Coercion

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....The AT dismissed the appeals challenging denial of cross-examination requests for officers who recorded statements under the Customs Act and FERA. The tribunal determined that appellants failed to demonstrate how prejudice was caused by denial of cross-examination or establish reasonable grounds that coercion occurred during statement recording. The AT noted it was unlikely departmental officers would admit to coercive tactics during cross-examination. The tribunal observed that appellants had not examined the merits of the 61 relied-upon documents furnished per the Special Director's directions, instead raising cross-examination issues without demonstrating necessity. The tribunal found support in the Supreme Court's decision in State of U.P. v. Sudhir Kumar Singh and declined to intervene with the interlocutory orders.....