2017 (5) TMI 1614

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....chnical Member Shri M.K. Sarangi, Joint Commissioner (AR), for Revenue JUDGEMENT Per: D.N. Panda The application for adjournment is rejected for no good reasons stated by the appellant CHA to seek adjournment. The appeal is 11 years old. It is to be noted that seeking of adjournment is not a right of the litigant when the matter is found to be involving serious offence. 2. Record re....

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....ignature was let off and learned Commissioner has sympathetically dropped the proceedings under Regulation 20(1) of CHALR, 2004. It may be appreciated that the Customs area is very sensitive and forgery of signature is a serious crime. Therefore we remand the matter to learned Commissioner to bring out the result of the enquiry for scrutiny threadbare as well as re-examine the issues in the light ....