2019 (11) TMI 574

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....h: Ms. Sonu Bhatnagar, Sr. Standing Counsel with Ms. Anushree Narain, Adv. JUDGMENT D.N. PATEL, CHIEF JUSTICE (ORAL) CM APPL.42111/2019 (exemption) Allowed, subject to all just exceptions. The application stands disposed of. CUSAA 218/2019 1. This appeal has been preferred against the judgment and order of CESTAT which is dated 1st August, 2019 in Customs Appeal No.50796/2019 whe....

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....d. 5. It appears from the facts of the case that while adjudicating the show cause notice, the Commissioner of Customs might have not relied upon the statements of Shri Vineet Saluja or Shri Pradeep Sharma. The process of adjudication of the show cause notice in question is yet to be completed. As and when the show cause notice is adjudicated upon and final order in original is passed, this app....