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No Right to Cross-Examine Customs Officials as They Acted in Official Capacity: Delhi HC

Case Law Details

Case Name
Sanjeev Maggu Vs Additional Commissioner of Customs (Delhi High Court)
Date of Judgement/Order
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Sanjeev Maggu Vs Additional Commissioner of Customs (Delhi High Court) The Delhi High Court examined the scope of the right to cross-examination in customs adjudication proceedings while deciding a writ petition challenging a show cause notice dated 5 July 2018 and an order dated 7 May 2019 passed by the adjudicating authority. The central issue before the Court was whether the petitioner was entitled, as a matter of right, to cross-examine persons whose statements were relied upon by the Directorate of Revenue Intelligence (DRI), including customs officials. The show cause notice alleged larg...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 17,767

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