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2016 (1) TMI 692 - HC - CustomsLevy of penalty on the petitioner carrying gold in the form of two gold bars and gold coins - they were passing through Green Channel with his hand bag - the petitioner preferred an appeal before the CESTAT in C/40694/2015 and the same is pending consideration. In the meantime, the petitioner has filed an application in No.C/EH/40307/2015, which was allowed and the appeal was posted for hearing on 10.09.2015. It is the contention of the learned counsel for the petitioner, seeking cross examination of certain witnesses is pending consideration before the Commissioner of Appeals, the same may be directed to be disposed of within a time frame. Held that:- Admittedly, the Commissioner of Appeals dismissed the appeal filed by the petitioner and as against the same, further appeal before the CESTAT has been filed. Hence, the impugned order cannot be questioned in the writ petition. Any further relief to be sought for is to be placed only before the CESTAT only. Since the appeal itself is rejected by the Commissioner of Appeals, the question of cross-examination to be considered by the Commissioner of Appeal at this stage cannot be countenanced. - Petition dismissed.
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