2019 (8) TMI 498

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....e present appeal is directed against the impugned order dated 02.06.2017 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) rejected the appeal of the appellant. 2. Briefly the facts of the present case are that the appellants holder of IEC No.1080001459 were issued Advance Authorization No.1010035409/25.09.2009 by the JDGFT, Cochin under Notification No.96/2009 dated 11.09.2....

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....to Rs. 23,25,298/- along with applicable interest. Aggrieved by the said order, the appellant filed appeal before the Commissioner who rejected the said appeal. Hence, the present appeal. 3. Heard both the parties and perused the records. 4. Learned Counsel for the appellants submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the....