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Customs - Highlights / Catch Notes

Home Highlights July 2020 Year 2020 This

Principles of Natural Justice - The appellant should be allowed ...


Appellant allowed to cross-examine witnesses except Senior Investigation Officer due to integral role in investigation process.

July 31, 2020

Case Laws     Customs     AT

Principles of Natural Justice - The appellant should be allowed cross examination, the witnesses except the SIO. The SIO is part of the investigation and the Show Cause Notice has relied upon various statements, letters and opinions. - The cross of SIO is unwarranted. - AT

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