2014 (2) TMI 492

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.... This petition under Article 226 of the Constitution of India challenges the order dated 6 June 2013 passed by the Commissioner of Customs(Appeals). By the impugned order the Commissioner of Customs(Appeals) has directed the petitioner to deposit a sum of Rs.3.75 lacs out of penalty of Rs.15 lacs imposed upon him by order in adjudication dated 30 March 2012 for the purposes of hearing the petition....

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....pugned order should be set aside and the Commissioner of Customs (Appeal) be directed to hear the petitioner's appeal on merits without directing any predeposit of penalty. 3) Mr. Bharti, learned Counsel appearing for the revenue submits that this is a order which has been passed at the time of deciding stay application on a prima facie view of the issues arising in appeal. It is submitted that....

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....ted his involvement in defrauding the revenue. The contention of the petitioner that he was not given any opportunity to cross examine the persons whose statements were relied upon by the Customs Department during the course of investigation has to be seen in the context of petitioner in his statement under Section 108 of Customs Act, 1962 admitting his involvement in defrauding the revenue. The e....