No natural justice violation in denying late cross-examination; liability under Section 112(a) quashed without clear findings

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....The HC found no violation of natural justice in the refusal to allow the petitioner to cross-examine co-noticees, as the request was made belatedly without justification and the petitioner failed to participate beyond filing responses. Multiple personal hearing opportunities were afforded, yet the petitioner did not appear. The adjudicating authority's reliance on Section 112(a) was deemed unsustainable, as there was no clear finding that the petitioner had knowledge of the misdeclaration of goods or committed any act of omission or commission with such knowledge. The use of terms suggesting abetment without specific findings was insufficient to impose liability. Consequently, the order holding the petitioner liable under Section 112(a) was quashed, and the petition was disposed of accordingly.....