Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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No Unfettered Right To Cross-Examine Person Making Statements U/S 138(B) Customs Act: Delhi High Court
Appeal Against OrderExcise, VAT & Custom
The Delhi High Court held that there is no unfettered right to cross-examine a person making statements under Section 138B of the Customs Act. The court's decision clarifies the scope of cross-examination in customs proceedings. It balances the need for effective investigation with the rights of the accused. The ruling emphasizes the importance of due process while also recognizing the specific requirements of customs enforcement.
