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Customs - Highlights / Catch Notes

Home Highlights December 2022 Year 2022 This

Misdeclaration of description and value - Validity of test ...

Case Laws     Customs

December 14, 2022

Misdeclaration of description and value - Validity of test report - Cross examination of Chemical Examiner - In the present matter, refusal to allow cross-examination of the Chemical Examiner is to be viewed as a serious violation of principles of natural justice. Had the cross examination been allowed, the appellant could have availed an opportunity to enquire the testing methodology and standards adopted by CRCL and its suitability vis-a-vis the ISI. - AT

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