2020 (2) TMI 641

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....of the Commissioner of Customs NS-II, JNCH, Nhava Sheva. The said communication reads as follows: "Sub: In the matter of Show Cause Notice bearing F No DRI/BZU/MRU/1/ENQ-07/(INT-10 2015/SCN dated 31.10.2018 issued by ADG, DRI to M/s Spenta Multimedia & Others - reg. Please refer to the letter Ref No SK/124/2019/56/19 dated 22.04.2019 representing the noticees M/s Spenta Multi Media, Sh Maneck Eruch Davar & Sh Yazdi P Patel in the above adjudication proceeding. 2. With regard to cross examination of the officers of the DGFT and Customs department, I decline to accord permission for the same since the officers have discharged their statutory duties only and their statements are not relied upon in the case. In this c....

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....bove along with the submissions made in appeal and during the course of argument. 4.2 The appeal against the communication rejecting the request for cross examination should normally not be entertained by the appellate authority such as CESTAT, because it is an interim order and even the adjudicating authority has not determined the issues involved in the matter. By entertaining such appeals appellate authority has to pre-judge the issues involved in the adjudication proceedings to which it is not the party and any observations made by the appellate authority in such proceedings will be binding on the adjudicating authority. Appellate authority can and should examine all the issues including the rejection of request of cross examination,....