TMI Blog2012 (6) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... earch proceedings - Held that:- We do appreciate that appellant deserves to be provided opportunity of hearing to defend against charges. Granting 4 weeks time for defence to be lead by the appellant appropriate adjudication shall be done by learned Commissioner. - Customs Appeal No.582/2011, 129/2012 - - - Dated:- 11-5-2012 - Mr. D.N.Panda, Mr. Mathew John, JJ. Shri J. M. Sharma, Consul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... again came in appeal to Tribunal which was registered as in appeal No. 129/12. Prima facie, we find that appeal No. 129/12 is against the order of suspension absolute and calling for disposal, appeal No. 582/11 became infructuous for which that is dismissed. We order accordingly. 4. We proceeded to hear appeal No. 129/12. 5. The appellant was aggrieved by order dated 20.1.2012 passed by learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... criminating evidence gathered in the course of investigation. Prima facie, such depositions recorded under section 108 of the Customs Act, 1962 has implicated the Appellant indicating strength of evidence against appellant. But we do not express any opinion on these statements since appellant is yet to answer on the evidence against it upon confrontation thereof by the authority below. This necess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayable to custodian of goods was debited from the PD account maintained by the appellant. All such aspects prima facie shows that the appellant was involved in filing a fraudulent Bill of Entry and clearing unknown goods. So we are of the view that the suspension order should not be interfered with at this stage. While taking this decision we are guided by the decision of the Hon ble Andhra Prades ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or defence to be lead by the appellant appropriate adjudication shall be done by learned Commissioner. Upon receipt of the defence reply if any, within a week thereof hearing shall be fixed and if the appellant so chooses to appear in person or through its authorised representative may appear and explain its case. Within 4 weeks of the conclusion of hearing, learned Commissioner shall pass appropr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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