2020 (10) TMI 871

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....e Appellant Shri Bhushan Kamble, Assistant Commissioner (AR) for the Respondent ORDER The early hearing application filed by the appellant is heard today and taken up for order. 2. Learned Counsel Shri Chirag Shetty, Advocate for the appellant, through a video conferencing form the Court Hall, submits that the consignment is a live one and not cleared because of the findings of Commiss....

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....ed the case record. Prima facie it appears that the issue involved in this appeal is not having any relation to the rate of duty of Customs or to the value of goods for the purpose of assessment that would prohibit the Single Member Bench to hear the appeal as contemplated in Section 129C(4)(b) of the Customs Act, 1962. On the other hand, it is concerned with the requirement of production of a cer....