2019 (3) TMI 1148

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....ssioner (AR) for respondent ORDER Per: C J Mathew The challenge to order-in-original no. CC-MJ/04/2009 Adj. ACC dated 30th January 2010 of Commissioner of Customs (Import), Air Cargo Complex, Mumbai is in dispute before us for the second time and the appellant, Shri Dhiru A Shah, contends that the impugned order is flawed in not having taken their submissions into consideration while adju....

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....ve received documents for clearance from the appellant and the latter of whom claimed to have been connected to the importer through the appellant, was essential. Though it is contended by the Learned Counsel that the issues on merit had also been noted by the Tribunal on the former occasion, we do not observe such findings on that score in the remand order which was limited to rehearing of the ap....

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....re on their part to participate is not only recorded in the impugned order but also not denied in the present proceedings. 5. It is now claimed by Learned Counsel that the opportunities afforded were very restrictive and that the co-accused was held to be beyond the pale of such cross-examination which rendered the decision of the Tribunal inoperative. We cannot find fault with the ruling of th....