2017 (7) TMI 1147

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..... Somnath Ganguli with Mr. Bhaskar Prasad Banerjee, Advs. ORDER: The petitioner assails an order dated March 31, 2017 passed by the Commissioner of Customs [Preventive], West Bengal, Kolkata. Learned Advocate for the petitioner raises two issues in the present writ petition. He submits that, the petitioner was not afforded a right of cross-examination of the noticee nos. 1, 2 and 8 in spi....

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....t, in Gopal Saha (supra) it has been held that the Authorities have acted without jurisdiction in doing so. He submits that, in Barik Biswas (supra) the Court has followed Gopal Saha (supra) and has stayed the recovery proceedings for a specific period of time. He further submits that, although Gopal Saha (supra) is under appeal, the same has not been set aside by the Appellate Court. The respo....