Customs Act: Allahabad HC Says Cross-Examination Not Automatic, Must Be Requested

Commissioner of Customs (Preventive) Lucknow Vs Sarad Chand Agrahari (Allahabad High Court)

The Allahabad High Court set aside a CESTAT order that had invalidated customs adjudication proceedings on the ground that cross-examination under Section 138B of the Customs Act was not provided. The High Court held that cross-examination is not automatic or mandatory in every case; it becomes obligatory only when the noticee specifically requests it and the adjudicating authority relies on such statements. The Court clarified that principles of natural justice are not to b

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