2023 (3) TMI 1604

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....Mr. Raju, Member (Technical) And Hon'ble Mr. Somesh Arora Member (Judicial) For the Appellant : Shri. P. M. Dave, & Shri. Paresh Sheth, Advocates For the Respondent : Shri. G. Kirupanandan, Assistant Commissioner (AR) ORDER Raju These appeals have been filed by M/s. Mitesh Impex against the order of Commissioner confirming the demand of Customs duty and imposing penalties. 2. Lea....

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....g opportunity under section 138(B) of the Customs Act, 1962. 3. No one appeared for Shri. Anand C Patel in Appeal No. C/13216/2014 however, the adjournment request was received. 4. Learned AR relied on the impugned order. He pointed out that the adjudicating authority has rightly denied the opportunity of cross-examination. 5. We have considered the rival submissions. We find that the sta....