In absence of corroboration, test of cross-examination is of essence – Section 138B – Customs

Karim Jaria Vs Commissioner of Customs (Import-I) (CESTAT Mumbai) CESTAT held that Reliance on statements alone is too fragile a foundation to build a case of undervaluation; such depositions are reliable only with corroborative support. In the absence of corroboration, test of cross-examination is of essence, as mandated by section 138B of Customs Act, 1962, for relevancy. CESTAT find no reason to disapprove the rejection of request for cross-examination of some investigating officials and of persons whose statements had not been relied upon for initiation of proceedings, the finding of the ...