HC rejected the petitioner's request to cross-examine witness ...

Smuggling Case: Petitioner Denied Cross-Examination, Ordered to Pre-Deposit 7.5% Penalty for CESTAT Appeal

May 23, 2025

Case Laws Customs HC

HC rejected the petitioner's request to cross-examine witness statements in a smuggling case involving mis-declared Areca Nuts. The court found the petitioner had an active role in the import consignment, potentially being the mastermind. While acknowledging the penalty might be disproportionate, the HC permitted the petitioner to file an appeal before CESTAT with a pre-deposit of 7.5% of the penalty amount. The appeal will determine the petitioner's precise role and the appropriateness of the penalty, with potential full pre-deposit required if the original penalty is upheld.

View Source

← Previous Next →

HC rejected the petitioner's request to cross-examine witness ...

Smuggling Case: Petitioner Denied Cross-Examination, Ordered to Pre-Deposit 7.5% Penalty for CESTAT Appeal

May 23, 2025

Case Laws Customs HC

You may also like:

Quantum of pre-deposit - Considering the justifiable grounds and the bona fide nature of the transaction, the First Appellate Authority when has already ordered the...

Violation of principles of natural justice - denial of cross-examination - revocation of customs broker license, forfeiture of security deposit, and penalty imposed by...

Dishonor of Cheque - seeking cross examination of the complainant officer of the bank - In the present application the recall, re-cross examination of the complainant is...

CIRP process - security deposit and/or intercorporate deposit - Whether this ‘Security Deposit’ and the interest thereon would fall within the ambit of the definition of...

Requirement of pre-deposit towards compliance with proviso to Section 43 (5) of RERA - liability of Appellant to pay interest is not in praesenti but in future -...

The order dismissing the appeal due to non-payment of the mandatory pre-deposit amount u/s 35F of the Central Excise Act, 1944 was challenged. The court relied on a...

Denial of cross-examination process of witness - ACIT restricted cross examination process by denying the questions asked by the Petitioner during cross examination -...

The AT rejected appellant's contention that denial of cross-examination of departmental officers violated natural justice principles. The tribunal distinguished between...

Validity of reassessment order u/s 147 - Denial of Cross-Examination Opportunity - Reliance of statement of third party - The High Court noted that the petitioner did...

Constitutional validity of Section 33(5) of the Haryana Value Added Tax Act, 2003, regarding the waiver of the condition of pre-deposit of surety bond or bank guarantee,...

Principles of natural justice - rejection of cross-examination - The petitioner has approached this Court prematurely as the respondents have only rejected the request...

The Appellate Tribunal dismissed the Section 7 application filed by the Appellant, ruling that the share application money deposited by the Appellant with the Corporate...

10kg of gold consisting of 10 gold bars, with 7 bars bearing foreign markings and 3 bars without markings, was seized along with cash from an employee of the appellant....

HC addressed a challenge regarding natural justice principles in adjudication proceedings. Petitioners sought cross-examination rights of DRI officers following Show...

Refund of Pre-deposit alongwith interest - Adjustment of pre-deposit with pending demand - A pre-deposit would become refundable the moment an Appellate Authority comes...

Quick Updates: