2022 (8) TMI 1408

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....STAT MUMBAI - AT<br>Dated:- 11-8-2022<br>CUSTOMS APPEAL NO. 85483 OF 2018 - FINAL ORDER NO. A/85694/2022<br>Customs<br>HON'BLE MR. JUSTICE DILIP GUPTA, PRESIDENT And HON'BLE MR. P. ANJANI KUMAR, MEMBER (TECHNICAL) Shri PRV Ramanan, Special Counsel of the Department Shri Vikram Nankani, Senior Advocate, Shri Jaydeep Patel, Shri Jitendra Motwani and Ms. Shilpi Jain, Advocates for the Respondent ....

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....respondent no. 2. 4. The prayer contained in this appeal is as follow: "(i) set aside the impugned Order-in-Original No. 18 / KVSS (18) ADG(ADJ.)/DRI, Mumbai/2017-18, dated 18th October 2017 passed by the Additional Director General, D.R.I. (Adjudication), Mumbai, being not proper and legal. (ii) hold that the allegations of gross-overvaluation made in the Show Cause Notice Dt. 15-05-2014 ar....