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M/s. Sri Debasis Mukherjee Versus Commissioner of Customs (Port) , Kolkata

2015 (12) TMI 475 - CESTAT KOLKATA

Waiver of pre deposit - Penalty u/s 114 and 114AA - Held that:- entire allegation rests on appreciation of evidence adduced by both the sides which would be analyzed at the time of disposal of Appeal. At this stage, the offer to deposit ₹ 30,00 .....

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sra, Member(Judicial) and Shri H.K.Thakur, Member(Technical) For the Petitioner : Shri Arijit Chakraborty, Advocate For the Respondent : Shri S.P. Pal, Appraiser(AR) ORDER Per Dr. D.M. Misra. 1. Heard both sides. 2. This is an application seeking wai .....

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s after handing over the seizure report in November, 2011 no further opportunity was allowed nor the request for cross-examination of the witnesses were allowed. He submits that the evidences on which the ld. Commissioner relied could be rebutted by .....

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