Evidence Unavailable for Cross-Examination cannot be Treated as Admissible

Evidence Unavailable for Cross-Examination cannot be Treated as Admissible

In the case of Commissioner of Customs vs. Deepak Dialani, adjudicated by CESTAT Mumbai, the primary issue revolved around the admissibility of evidence, particularly the lack of availability of witnesses for cross-examination. Here is a summary of the case:

Background: An investigation was initiated by the Directorate of Revenue Intelligence (DRI), Mumbai, based on information about an alleged rack

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