2018 (2) TMI 1972

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....DER The present appeal is directed against the impugned order dated 28-4-2017 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has rejected the appeal of the appellant. Briefly the facts of the case are that on the basis of intelligence gathered by SIIB, Custom House, Cochin that assorted consumer goods were being imported from China by grossly mis-declaring the value as we....

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....he Customs Act, 1962. Aggrieved by the Order-in-Original, appellant filed appeal before the Commissioner (Appeals) who rejected the appeal. Hence the present appeal. 2. Heard both the parties and perused the records. 3. Learned Counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the material as ....

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....toms duty. He further submitted that the impugned order has been mechanically passed without considering the submission of the appellant. He also submitted that as per the Order-in-Original where the role of the appellant has been discussed and it is only on the basis of e-mail account of the appellant that he has been implicated and an inference has been drawn against him that he has helped the i....