The Allahabad High Court (Lucknow Bench) has held that cross-examination of witnesses in customs adjudication proceedings is not automatic and becomes mandatory only when specifically sought by the noticee. The bench of Justice Shekhar B. Saraf and Justice Manjive Shukla while setting aside a common order of the Customs, Excise and Service Tax Appellate Tribunal…
HomeIndirect TaxesWitnesses Cross-Examination In Customs Adjudication Proceedings Is Not Automatic: Allahabad HC
Witnesses Cross-Examination In Customs Adjudication Proceedings Is Not Automatic: Allahabad HC
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.
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