The appellant sought stay of the impugned order citing violation ...

Delayed reply & flimsy grounds for cross-exam led to dismissal of appeal against mis-declaration order.

December 14, 2024

Case Laws Customs AT

The appellant sought stay of the impugned order citing violation of principles of natural justice due to denial of cross-examination of witnesses in quasi-judicial proceedings related to mis-declaration of quantity and value of goods. The Tribunal held that the appellant repeatedly delayed filing a reply to the show-cause notice and sought cross-examination on flimsy grounds without specifying valid reasons. Relying on Supreme Court precedent, the Tribunal ruled that cross-examination was unwarranted as the officers merely prepared documents based on evidence retrieved, and the appellant failed to contest the statements with specific reasons. Consequently, the appeal was dismissed for lack of merit.

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The appellant sought stay of the impugned order citing violation ...

Delayed reply & flimsy grounds for cross-exam led to dismissal of appeal against mis-declaration order.

December 14, 2024

Case Laws Customs AT

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