2024 (9) TMI 10

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....ent : None. P.C. : 1. The appeal is filed under Section 130 of the Customs Act, 1962 (the Act) impugning an order dated 7th December 2022 passed by the Customs, Excise and Service Tax Appellate Tribunal, Mumbai (CESTAT). 2. Respondent is a Customs Broker holding the Customs Broker License issued under Regulation 7 (1) of the Customs Broker License Regulation, 2013 (now Regulation 7 (2) of....

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....he cards issued to respondent by the customs department. Aggrieved, respondent filed an appeal before the CESTAT. The CESTAT, by its order dated 7th December 2022 which is impugned in the petition, allowed the appeal. 4. The CESTAT has observed that respondent had specifically prayed for cross-examination of certain persons whose statements were relied upon in the Show Cause Notice to implicate....

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....valuation of the imported consignment. The CESTAT has also relied on the judgment of the Telangana High Court in Shasta Freight Services Pvt. Ltd. vs. Principal Commissioner of Customs, Hyderabad 2019 (368) E.L.T. 41 (Telangana) upheld by the Hon'ble Apex Court 2022 (381) E.L.T. 436 (S.C.). 5. We see no reason to interfere because when action is being taken under the provisions of the CBLR, the....