Cross examination not necessary when Statements of Officers are not going to be Relied: Madras HC upholds order of Principal Commissioner of Customs [Read Order]

Upholding the order of Principal Commissioner of Customs, the Madras HC observed that since the respondent is not at all going to rely upon the statements of the said officers, there is no need for cross-examination of those officers
Madras High Court - Principal Commissioner of Customs - Customs regulations - Customs officer - cross examination - Customs enforcement - Customs - taxscan

The Madras High Court upheld the order of Principal Commissioner of Customs and observed that since the respondent is not at all going to rely upon the statements of the said officers, there is no need for cross-examination of those officers. The petitioner had sought for the cross-examination of the officers, who had permitted for…

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