It is mandatory to grant opportunity to cross-examine third party whose statement is relied upon

Commissioner of Customs Vs Shri Himadri Chakraborty (Calcutta High Court) Calcutta High Court held that as and when statement from the third party recorded under section 108 of the Customs Act is relied upon then the opportunity of cross-examining such person is necessary to be given to the assessee. Facts- The primary ground on which the order of adjudication was challenged is by contending that the adjudicating authority had referred to the statements of around 11 per cent recorded under Section 108 of the Act and in spite of specific request to afford an opportunity to cross-examine those p...