Right to Cross-Examination: Not Absolute, Depends on Case Specifics

Mango Tree Traders Vs Commissioner of Customs(Audit) (Madras High Court)

Case Background

Mango Tree Traders challenged an order dated January 23, 2024, before the Madras High Court. This order had rejected the declared description of their goods as “unflavoured supari (betel nut product); APL supari (boiled betel nut product)” and reclassified them as “areca nuts split.” Consequently, the customs duty and penalty were revised based on the new classification.

Petitioner’s Arguments

The petitioner, M

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