2000 (8) TMI 437

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....udarsan, DR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - This appeal and stay petition are taken up together as the issue involved is in a narrow compass and as already remanded back eight orders vide order Nos. 1081-1088/2000, dated 11-8-2000 and final order No. 696/2000. 2. The issue involved is that certain garments were exported by filing shipping bills on or bef....

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....has allowed the subject shipment for export. We have held in a similar cases that cross-examination of this officer were sine qua non to determine whether the examination of the goods was conducted and if so at what place, what premises and what date, so that the issue in the matter can be resolved. Since this aspect of the officer's cross-examination was not conducted in earlier case by the adjud....