Penalty Quashed for Denial of Mandatory Cross-Examination Under Customs Law

Mitesh Impex & Ors. Vs Union of India & Anr. (Gujarat High Court) The Gujarat High Court allowed a writ petition challenging a penalty order passed under the Customs Act, 1962, holding that the adjudicating authority failed to comply with the mandatory requirements of Section 138B relating to cross-examination of witnesses. The petitioners, a partnership firm and related individuals engaged in manufacturing excisable goods, were issued a show cause notice proposing penalties under Sections 112(a) and 114(iii) of the Act. The adjudication culminated in an order imposing penalties, which...