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2018 (10) TMI 911

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....shish Mehta, for the Petitioner. Mr. 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,....

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....ould be decided on the basis of documentary evidence 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....