Non-Compliance with Section 9D, Statements Without Cross-Examination Unsustainable for Demand: CESTAT

The CESTAT has ruled that non-compliance with Section 9D statements, particularly when cross-examination is not allowed, renders the demand unsustainable. This decision clarifies the importance of cross-examination in the adjudication process, particularly in customs and excise cases. The ruling emphasizes that taxpayers have the right to contest evidence used against them and ensures that the due process is followed. Without the opportunity for cross-examination, the demand for payment becomes unenforceable. This decision strengthens procedural fairness and safeguards the rights of individuals and businesses facing customs disputes.