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Akai Impex vs Commissioner Of C. Ex. And Cus. on 26 March, 2000 cites

Tapan Kumar Biswas vs Union Of India (Uoi) And Ors. on 17 July, 1995

4. The departmental representative contends that subsequent to the reply the company and its employees were represented at the hearing, by its administrative manager. He emphasises that there is no absolute right of cross-examination provided in the Customs Act, citing the judgment of the Calcutta High Court in Tapan Kumar Biswas v. Union of India -1996 (63) ECR 546, which holds that there is no such right granted. In that situation, he contends, the presumption is that cross-examination cannot be granted unless proper grounds are made out justifying such cross-examination. Commissioner has observed that such grounds are not being made out. He therefore opposed the grant of waiver on this count.
Calcutta High Court Cites 5 - Cited by 15 - S B Sinha - Full Document
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