2019 (4) TMI 256

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....ur and Ms. Khushboo Kumari, Advocates, for the Petitioner. Shri Harpreet Singh, Senior Standing Counsel with Ms. Suhani Mathur, Advocate, for the Respondent. ORDER Issue notice. 2. Mr. Harpreet Singh, Senior Standing Counsel accepts notice on behalf of the respondent. 3. In all these proceedings, the petitioner's grievance is that the Commissioner of Customs who adjudicated the vari....

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.... who has an alternative remedy, may invoke it, if so advised. At the same time, in the event the appeal is filed before the CESTAT, it would consider the same on merits and remand the matter for appropriate provision of opportunity of cross-examining the concerned witnesses. This remand is only for the purposes of providing opportunity of cross-examination to the petitioner (in other words, the ap....