Customs Duty | Gold Confiscation Order Quashed Citing Denial Of Cross-Examination of Witnesses: Kerala HC

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Customs Duty | Gold Confiscation Order Quashed Citing Denial Of Cross-Examination of Witnesses: Kerala HC

Indirect Taxes

Published on

09/04/2026

By Mariya Paliwala

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The Kerala High Court has set aside a customs adjudication order involving the confiscation of 25 kilograms of gold, holding that denial of effective opportunity to present evidence and cross-examine witnesses amounted to a violation of principles of natural justice. The bench of Justice Ziyad Rahman A.A. has referred to several Supreme Court rulings to…

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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.

Customs Duty | Gold Confiscation Order Quashed Citing Denial Of Cross-Examination of Witnesses: Kerala HC

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