2025 (2) TMI 858

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....nior Standing Counsel For the Respondent : Mr. N. Viswanathan ORDER DR. G.JAYACHANDRAN, J. AND R.POORNIMA, J. For the alleged evasion of duty by undervaluation, the Director of Revenue Intelligence has issued a show cause notice to the respondent on 13.12.2004. Pursuant to that, the Commissioner of Customs, Tuticorin, has passed the order in original on 26.04.2006. Subsequently, the Co....

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....diction after the availability of Hon'ble Supreme Court decision in the case of Mangli Impex and then on merits of the case but by providing an opportunity to the assessee of being heard. Till the final decision, the status quo will be maintained." Being aggrieved by the same, the present Civil Miscellaneous Appeal was laid before this Court. 2. When the matter is taken up for hearing fo....