Application of cross-examination without filing of defence reply is not allowable: Madras HC

Nalin Gupta Vs Commissioner of Customs (Madras High Court) Madras High Court held that the entertaining an application for cross-examination of the witnesses, without any reply on merits by a notice in a show cause proceeding, is to be eschewed and should not to be allowed. Facts- In this Writ Appeal, the principle ground of attack to the Show Cause Notice dated 28.09.2022 is on the ground of limitation prescribed under Section 28(9) of the Customs Act, 1962. According to the appellant, the limitation has already expired long before on 27.09.2023 and therefore, the proceedings initiated by the...