2024 (4) TMI 1017

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....- FINAL ORDER NO. 54525 / 2024<br>Customs<br>HON&#39;BLE MR. JUSTICE DILIP GUPTA, PRESIDENT And HON&#39;BLE MR. P. V. SUBBA RAO, MEMBER ( TECHNICAL ) For the Appellant : Shri Chinmaya Seth and Shri A K Seth, Advocates For the Respondent : Shri Rakesh Kumar, Authorised Representative ORDER JUSTICE DILIP GUPTA 1. This appeal seeks the quashing of the communication dated 12.10.2023 sen....

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....r the appellant contended that denial of cross-examination would prejudice the case of the appellant, but in our opinion it would always be open to the appellant to raise this issue once the final order is passed by the Principal Commissioner. It would not be appropriate, at this stage, when the Principal Commissioner is in the process of adjudicating the show cause notice, to examine this issue. ....