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![Statements of Absent Witnesses Cannot Override Cross‑Examined Testimony u/s 138‑B of Customs Act: Gujarat HC Quashes Penalty Order [Read Order]](https://images.taxscan.in/h-upload/2025/12/16/500x300_2112640-statements-absent-witnesses-testimony-customs-act-gujarat-hc-quashes-penalty-order-taxscan.webp "Statements of Absent Witnesses Cannot Override Cross‑Examined Testimony u/s 138‑B of Customs Act: Gujarat HC Quashes Penalty Order [Read Order]")
Statements of Absent Witnesses Cannot Override Cross‑Examined Testimony u/s 138‑B of Customs Act: Gujarat HC Quashes Penalty Order [Read Order]
The Gujarat High Court quashed penalty orders against the petitioner, holding that statements of witnesses who fail to appear for cross‑examination ...
