Madras HC directs Fresh Appeal to CESTAT after Denial of Cross-Examination of Customs Auditors in Areca Nut Case\r\n\r\n

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The Madras High Court denied M/s. Mango Tree Traders' request to cross-examine Customs Auditors regarding the reclassification of their products as "Areca Nuts Split." Justice Senthilkumar Ramamoorthy's bench observed that the right to cross-examination is not absolute. The petitioner argued that denying cross-examination violated natural justice, referencing Supreme Court and Calcutta High Court judgments. \r

The court found no compelling reason for cross-examination, noting that relevant documents were provided to the petitioner. It upheld the assessing officer's robust conclusion, stating that cross-examination denial typically warrants interference only if witness statements are pivotal to the impugned order, which was not demonstrated in this case. \r

The court directed the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) to promptly hear and decide the petitioner's appeal on its merits, waiving any limitation period scrutiny if filed within 10 days of the court's order.