Customs Act: Allahabad HC Says Cross-Examination Not Automatic, Must Be Requested

Commissioner of Customs (Preventive) Lucknow Vs Sarad Chand Agrahari (Allahabad High Court) The Allahabad High Court set aside a CESTAT order that had invalidated customs adjudication proceedings on the ground that cross-examination under Section 138B of the Customs Act was not provided. The High Court held that cross-examination is not automatic or mandatory in every case; it becomes obligatory only when the noticee specifically requests it and the adjudicating authority relies on such statements. The Court clarified that principles of natural justice are not to be applied in a rigid or “st...