Cross examination cannot be denied stating that no purpose will be achieved

Pravin Tex Vs Commissioner of Customs (Seaport – Export) (CESTAT Chennai)

It is seen that there is complete violation of the principles of natural justice by not supplying the copies of relevant RUD as well as not allowing the cross examination of the witnesses even after the request made by the appellant.

The department cannot confirm the demand on the basis of assumption and presumptions. The allegations raised in the SCN have to be established by evidence. Please become a Premium member. If you are already a Premium member, login here to access the full content.