2018 (1) TMI 1467

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....te, for the Appellant. Shri R.K. Manjhi, AR, for the Respondent. ORDER [Order per : Justice Satish Chandra, President]. - The present appeal is filed against the order-in-original No. 05/2017- COMMISSIONER CUSTOMS dated 22-3-2017 passed by the Commissioner of Customs, Jaipur. 2. Brief facts of the case are that M/s. Bhavya Exports are engaged in the trading and export of the handi....

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....he was not involved in the smuggling of the sandalwood. Cross-examination was not provided to him. He read out para 36.1 at page 54 of the impugned order. 4. On the other hand, Shri R. K. Manjhi, Ld. AR appearing for the Revenue justified the impugned order. He submits that appellant is involved in the packing of the material and was aware that the beads are sandalwood and not of the shees....