Non-allowance to cross-examination person whose statement is relied upon makes entire adjudication proceedings bad

Ajay Saraogi Vs Union of India (Calcutta High Court) Calcutta High Court held that initiation of adjudication proceeding without allowing cross-examination of person whose statements recorded and relied upon in the adjudication proceeding makes the entire proceeding vitiated. Facts- Primarily, the issue which has fallen for consideration in the three appeals is whether the adjudicating authority was right in refusing an opportunity of cross-examination of natural persons whose statements recorded under Section 108 of the Customs Act, 1962 had been referred to and relied upon in the adjudicati...