#CESTAT Allahabad

CESTAT Allahabad rules that confiscation and penalties under the Customs Act cannot stand without affording the accused the right to cross-examine witnesses and corroborating retracted statements. The tribunal sets aside orders imposing ₹61.9 lakh duty drawback recovery and penalties, reinforcing natural justice in adjudication proceedings.

CESTAT Allahabad upholds the provisional release of Class-A medical gloves, rejecting customs' arguments on misclassification, labelling non-compliance, and port restrictions. The tribunal ruled that absent evidence of duty evasion or health risks, detention of goods under Rule 43A of the Drugs and Cosmetics Rules, 1945, is unjustified, reinforcing procedural fairness in customs assessments.

CESTAT Allahabad rules that the department cannot invoke extended limitation under service tax law if it was already aware of the facts at the time of the first show cause notice. The tribunal sets aside a Rs.13.36 lakh demand, reinforcing that suppression of facts cannot be alleged where no new information emerges.