1996 (9) TMI 153

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....the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi while disposing of the stay and waiver applications of the petitioner directed the petitioner to deposit Rs. 20,000/- within six weeks before considering the latter's appeal. The order shows that the waiver application of the petitioner was partially accepted by the Appellate Tribunal. 2.The Tribunal clearly stated in paragraph ....

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....nity to state truth before the Superintendent of Customs by way of summons issued under Section 108 of the Customs Act. Several dates for personal hearing were also fixed and intimated to them, but they did not appear to give evidence in their defence." It is submitted by the counsel for the petitioner that the persons whom summons were issued under Section 108, failed to put in appearance and, t....