2017 (11) TMI 620

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....Priyadarshi Manish, Advocate for the assessee Sh. R. K. Manjhi, A. R. for the Revenue ORDER Per: (Dr.) Satish Chandra Both the appeals have been filed against the order in appeal No.CC(A)/CUS/ICD/324/2016; and CC(A)/CUS/ICD/323/2016 both dated 10.03.2016 passed by the Commissioner of Customs (Appeals), New Customs House, New Delhi. 2. Brief facts of the case are that in the month of....

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...., the supply of documents which have been relied upon in the show cause notice and the right to cross examine persons whose statements have been relied upon by the respondents in the show cause notice. The learned counsel for the petitioner states that an appropriate application for the same would be filed before the adjudicating authority within a week and the adjudicating authority shall dispose....

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....the element of bias may be involved on the part of the Departmental officer. 5. On the other hand, Sh. K. K. Manjhi, ld. AR for the Revenue justified the impugned order by stating that panchnama was drawn in the presence of the appellant. Examination of the goods on the basis of sample was performed in the presence of the appellant. During investigation, no question was raised by the appellant.....

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....rovided that if the appellant will pay the advance expenses to the independent authority within a period of one week. After having the report, it is expected that the adjudicating authority will pass the order within next three months, but by providing an opportunity of hearing to the appellant. Fresh evidence, if necessary, may be admitted as per law. 8. With the consent of both the parties, t....