No Unfettered Cross-Examination Rights Under Customs Act Sec. 138(B): Delhi HC

Sushil Aggarwal Vs Principal Commissioner of Customs (Delhi High Court) Delhi High Court held that provisions of section 138(B) of the Customs Act doesn’t provide unfettered right in all cases for cross examination of relevant person. Accordingly, appeals are disposed of. Facts- The entire investigation emanated from the order in original passed on 30th October, 2019 passed by the Principal Commissioner of Customs (Import) wherein an investigation had been commenced against five firms which were seen to be involved in declaration of goods and import of prohibited goods. A detailed investigat...