Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Section 124 Customs Act | Right to Cross-Examination & Corroboration of Retracted Statements Mandatory for Confiscation : 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.