Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights July 2024 Year 2024 This

The High Court addressed a case involving a violation of natural ...


High Court case on denial of cross-examination for supari classification. Importance of cross-examination emphasized. Petitioner can appeal within 10 days.

Case Laws     Customs

July 4, 2024

The High Court addressed a case involving a violation of natural justice principles due to the rejection of the petitioner's request for cross-examination in a matter concerning the classification of unflavoured and APL supari in relevant bills of entry. The court noted that the denial of cross-examination lacked a valid reason and referred to a Supreme Court ruling emphasizing the importance of cross-examination when witness statements are foundational to the order. The High Court allowed the petitioner to file a statutory appeal within ten days to be heard on merits without limitation issues, as the order in question was subject to appeal.

View Source

 


 

You may also like:

  1. Validity of reassessment order u/s 147 - Denial of Cross-Examination Opportunity - Reliance of statement of third party - The High Court noted that the petitioner did...

  2. Violation of principles of natural justice - denial of cross-examination - revocation of customs broker license, forfeiture of security deposit, and penalty imposed by...

  3. Denial of cross-examination process of witness - ACIT restricted cross examination process by denying the questions asked by the Petitioner during cross examination -...

  4. Dishonor of Cheque - seeking cross examination of the complainant officer of the bank - In the present application the recall, re-cross examination of the complainant is...

  5. Violation of principles of natural justice - denial of cross-examination - pre-mature appeal - The Tribunal ruled that the issue of denial of cross-examination could be...

  6. Clandestine removal - The denial of cross-examination tantamount to violation of natural justice. The demand has wholly been raised, on the basis of the statements...

  7. Clandestine removal of goods - the cross-examination of person from whose premises these documents had been recovered was necessary, more so when the same had been...

  8. Principles of natural justice - rejection of cross-examination - The petitioner has approached this Court prematurely as the respondents have only rejected the request...

  9. Wrong classification of goods - Cigar or Cigarette - cross-examination of witnesses - it is incumbent on the adjudicating authority to cross examine the persons whose...

  10. Violation of principles of natural justice - opportunity for cross-examination. Evidentiary value of statements recorded u/s 14 of the Central Excise Act, 1944 cannot be...

  11. Right of the accused for cross-examination of parties, whose statement has been relied upon - In the writ appeal, while acknowledging that cross-examination is a part of...

  12. Misdeclaration of description and value - Validity of test report - Cross examination of Chemical Examiner - In the present matter, refusal to allow cross-examination of...

  13. 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...

  14. Principles of Natural Justice - Levy of Penalty - It is no doubt true that there is no right of cross-examination if sufficient corroborative evidence exists, but in the...

  15. Seeking cross-examination of two persons whose statements were relied upon while issuing the SCN - Cross-examination allowed - HC

 

Quick Updates:Latest Updates