Section 13(4) in The Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010
(4)The Authorised Courier shall be entitled to cross-examine the persons examined in support of the grounds forming the basis of the proceedings, and where the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, declines to examine any person on the grounds that his evidence is not relevant or material, he shall record his reasons in writing for so doing.
