2025 (9) TMI 1346

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....Kantawala and Ms. Aishwarya Kantawala, Advocate. For the Respondent: Shri Shiv Shankar, Authorized Representative of the Department. JUSTICE DILIP GUPTA M/s Buhariwala Logistics [the appellant] has filed this appeal to set side that portion of the order dated 12.03.2025 passed by the Principal Commissioner of Customs, Air Cargo Complex (Import) [the Principal Commissioner], that has impos....

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....pires that in respect of the same show cause notice that was also issued to S.B. Mehta, the adjudicating authority passed an order dated 12.02.2015, and in the appeal filed by B.S. Mehta before the Tribunal, the Tribunal by an order dated 04.07.2017 remanded the matter to the Principal Commissioner for a fresh decision. 4. It further transpires that because of the aforesaid order dated 04.07.20....

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....ded to adjudicate the matter in respect of the appellant and imposed a penalty of Rs. 2 lakhs. 7. Dr. Sujoy Kantawala, learned counsel for the appellant assisted by Ms. Aishwarya Kantawala submitted that the order passed by the Principal Commissioner deserves to set aside for the sole reason that there was no necessity of issuing a personal hearing notice to the appellant when the matter of the....