Right To Cross-Examination In Customs Adjudication Proceedings Is Not Absolute: Delhi High Court

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Right To Cross-Examination In Customs Adjudication Proceedings Is Not Absolute: Delhi High Court

Indirect Taxes

Published on

27/12/2025

By Mariya Paliwala

Right To Cross-Examination In Customs Adjudication Proceedings Is Not Absolute: Delhi High Court

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The Delhi High Court has held that the right to cross-examination in customs adjudication proceedings is not absolute and cannot be claimed as a matter of course, particularly against departmental officials acting in their official capacity. The bench of Justice Prathiba M. Singh and Justice Shail Jain permitted cross-examination of independent customs brokers and private…

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Mariya Paliwala https://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.

Right To Cross-Examination In Customs Adjudication Proceedings Is Not Absolute: Delhi High Court

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