Delhi HC says Cross-Examination Is Not Automatic Where Findings Rest on Documentary Evidence

The Delhi High Court held that cross-examination is not an inflexible requirement in every Customs adjudication involving statements recorded during investigation. Where the adjudication is supported by independently available documentary evidence, the authority must examine the role played by the statements and whether denial of cross-examination caused prejudice. The absence of cross-examination, by itself, does not render the remaining documentary evidence irrelevant. The Court accordingly held that CESTAT had erred in setting aside the adjudication without undertaking this evidentiary examination.