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IN THE HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW BENCH
SHEKHAR B.SARAF, MANJIVE SHUKLA
Commissioner of Customs (Preventive) Lucknow – Appellant
Versus
Sarad Chand Agrahari @ Sharad Chand Agrahari – Respondent
| Table of Content |
|---|
| 1. introduction of the case and procedural background. (Para 1 , 2) |
| 2. substantial questions of law raised. (Para 3) |
| 3. tribunal's decision on cross-examination. (Para 4) |
| 4. counsel's argument on cross-examination requirement. (Para 5) |
| 5. respondents' reliance on judicial support. (Para 6) |
| 6. disclosure of section 138-b of the act. (Para 7) |
| 7. principles of natural justice examined. (Para 8 , 9 , 10) |
| 8. clarification on cross-examination application. (Para 11 , 12 , 13) |
| 9. case remand to tribunal for further findings. (Para 14) |
| 10. final orders and directives issued. (Para 15 , 16) |
JUDGMENT :
SHEKHAR B. SARAF, J.
1. Heard Shri Dheeraj Srivastava, learned counsel appearing for the appellants and Shri Jameel Ahmad, learned counsel appearing for the respondents.
2. The present custom appeals under Section 130 of the Customs Act, 1962 [hereinafter referred to as 'the Act, 1962'] arises out of a common order dated April 24, 2025 passed by the Customs, Excise & Service Appellate Tribunal, Allahabad, Regional Bench - Court No. 1. Since the issues involved in all these appeals are similar in nature and the decision in Custom Appeal No. 19 of 2025 would have a bearing upon all the appeal
The failure to provide cross-examination in adjudication proceedings under Section 138-B of the Customs Act violates natural justice unless a request for cross-examination was explicitly made by the ....
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The principles of natural justice, including the right to cross-examine witnesses, must be observed in adjudication proceedings under the CGST Act, 2017, rendering any violation void.
The right to cross-examine in tax proceedings is context-dependent, and denial does not constitute a breach of natural justice if sufficient opportunity to contest the findings is provided.
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