![Cross-Examination not Absolute Right in Customs Cases, But Necessary for Fair Trial in Certain Circumstances: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Cross-Examination-Right-in-Customs-Cases-Customs-Cases-Necessary-for-Fair-Trial-Certain-Circumstances-Delhi-HC-Circumstances-Customs-taxscan.jpg "Cross-Examination not Absolute Right in Customs Cases, But Necessary for Fair Trial in Certain Circumstances: Delhi HC [Read Order]")
Cross-Examination not Absolute Right in Customs Cases, But Necessary for Fair Trial in Certain Circumstances: Delhi HC [Read Order]
In a recent ruling, the Delhi High Court held that while cross-examination is not an absolute right in customs adjudication, it becomes necessary in...
![Madras HC dismisses WP Filed for Render Legal Opportunity of Cross-Examination in Personal Hearing on ground of Non-Appearance of Transporters [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Madras-High-Court-Madras-HC-dismisses-WP-Filed-for-Render-Legal-Opportunity-WP-Cross-Examination-Personal-Hearing-Non-Appearance-of-Transporters-Taxscan.jpg "Madras HC dismisses WP Filed for Render Legal Opportunity of Cross-Examination in Personal Hearing on ground of Non-Appearance of Transporters [Read Order]")
![No Reliance can be Placed on Confessional Statements in Absence of Cross-Examination: CESTAT quashes Excise Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Confessional-Statements-Cross-Examination-CESTAT-Excise-Duty-Demand-Excise-Duty-Demand-Excise-Customs-Service-Tax-Tax-Taxscan.jpg "No Reliance can be Placed on Confessional Statements in Absence of Cross-Examination: CESTAT quashes Excise Duty Demand [Read Order]")
![Addition of Unexplained Cash based on Third-Party Statements without Opportunity for Cross-Examination is not sustainable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/unexplained-cash-cross-examination-ITAT-taxscan.jpeg "Addition of Unexplained Cash based on Third-Party Statements without Opportunity for Cross-Examination is not sustainable: ITAT [Read Order]")
![Mismatch in VAT Return: Madras HC directs to Provide Opportunity of Cross-Examination [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/VAT-Return-Madras-HC-Cross-Examination-taxscan.jpg "Mismatch in VAT Return: Madras HC directs to Provide Opportunity of Cross-Examination [Read Order]")
Revenue Fails to provide Cross-Examination of Material Witness: ITAT Deletes Addition based on Statement of Witness [Read Order]
The Delhi bench of Income Tax Appellate Tribunal has deleted addition based on statement of witnesssince revenue fails to provide cross-examination of material witness. The appellant, Garg...
![Revenue Fails to provide Cross-Examination of Material Witness: ITAT Deletes Addition based on Statement of Witness [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Revenue-Cross-Examination-Material-Witness-ITAT-Statement-of-Witness-taxscan.jpeg "Revenue Fails to provide Cross-Examination of Material Witness: ITAT Deletes Addition based on Statement of Witness [Read Order]")
Supreme Court quashes Madras HC’s order imposing Imprisonment, Fine under Customs Act as No Opportunity of Cross-Examination was given [Read Judgment]
The Supreme Court quashed the Madras High Court’s order imposing imprisonment, fine under Customs Act as no opportunity of cross-examination was given. The Madras High Court, vide impugned...
![Supreme Court quashes Madras HC’s order imposing Imprisonment, Fine under Customs Act as No Opportunity of Cross-Examination was given [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2021/10/Customs-Act-Supreme-Court-Madras-high-Court-Taxscan.jpeg "Supreme Court quashes Madras HC’s order imposing Imprisonment, Fine under Customs Act as No Opportunity of Cross-Examination was given [Read Judgment]")
![Cross Examination should be conducted to Know Genuineness of Transaction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/02/Cross-Examination-ITAT-Taxscan.jpg "Cross Examination should be conducted to Know Genuineness of Transaction: ITAT [Read Order]")
Description of Goods in Dealers’ Invoice and Inward Notes Insufficient to Suspect availment of Fraudulent Credit: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Chennai has held that the allegation of availment of fraudulent credit cannot be made only on the basis of the description of the...
![Description of Goods in Dealers’ Invoice and Inward Notes Insufficient to Suspect availment of Fraudulent Credit: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/12/CESTAT-Taxscan.jpg "Description of Goods in Dealers’ Invoice and Inward Notes Insufficient to Suspect availment of Fraudulent Credit: CESTAT [Read Order]")
Statement of Third Parties can’t be relied as Evidence If No Opportunity for Cross-Examination was granted: ITAT [Read Order]
The New Delhi bench of Income Tax Appellate Tribunal in Rajat Exports Import (India) Pvt. Ltd versus ITO held that if no opportunity for cross-examination is granted then the statement of third...
![Statement of Third Parties can’t be relied as Evidence If No Opportunity for Cross-Examination was granted: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/10/Cross-Examination-ITAT-Taxscan.jpg "Statement of Third Parties can’t be relied as Evidence If No Opportunity for Cross-Examination was granted: ITAT [Read Order]")