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Customs - Highlights / Catch Notes

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Violation of principles of natural justice - From the statutory ...


Adjudicating authority must allow cross-examinations upon request u/s 138 B to ensure fairness in customs cases.

August 20, 2022

Case Laws     Customs     AT

Violation of principles of natural justice - From the statutory provision of section 138 B, it is not the option for the Adjudicating Authority to allow or not to allow the cross- examination, if the appellant has requested for cross- examination, it is in the interest of principle of natural justice the Adjudicating Authority is duty bound to conduct the cross-examination of the witnesses - AT

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