2018 (10) TMI 911

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....r. Pradeep S. Jetly, for the Respondent. P.C: This Petition under Article 226 of the Constitution of India, challenges a communication dated 6th September, 2018 issued by the Commissioner of Customs (Import) - Respondent No.2. By the impugned letter dated 6th September, 2018, Petitioner's request for cross-examination of Mr. D'souza and Mr. Shete, being persons whose statements are relie....

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....vidence available on record. It states as under: " These statements do not have the effect of changing the contours of the case as stated above; the case is based on the documentary evidences in the shape of declarations (including but not limited to description of goods) made in the shipping documents and such evidences are essentially unaffected by the statements of aforesaid two protagonists."....