2025 (3) TMI 1149

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....420/2025, CM APPL. 10421/2025 AND Others. - -<br>Customs<br>W.P.(C) 2228/2025 & CM APPL. 10436/2025, CM APPL. 10437/2025 AND W.P.(C) 2229/2025 & CM APPL. 10438/2025, CM APPL. 10439/2025 JUSTICE PRATHIBA M. SINGH AND JUSTICE DHARMESH SHARMA For the Appellant : Mr. Krishna Rao, Adv. For the Respondent : Mr. Ashish Goyal, SPC with Mr. Anurag Singhal, Adv. for R1. Mr. Harpreet Singh, SSC with Ms. ....

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....irector of M/s. United Seair Pvt. Ltd., which is the Customs House Agent connected with the said Petitioner firm. 4. On 23rd November, 2023, a show cause notice (hereinafter "SCN") was issued to the Petitioners raising various demands against the Petitioners. One of the allegations against the Petitioners was that the subject goods, which were imported, were not exported back and thus, there was ....

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....ine those witnesses who had given their statements under Section 138B of the Customs Act, 1962. Finally, it is submitted that providing a personal hearing after completion of the cross-examination was mandatory and non-affording of the same would amount to a violation of the principles of natural justice. 6. The petition is opposed by Mr. Harpreet Singh, ld. SSC for the Department on the ground o....