2018 (2) TMI 421

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..... anel Counsel ORDER Heard, Mr.R.Thiyagarajan, learned Senior Counsel for Mr.M.Muthappan, learned counsel for petitioner and Mr.G.M.Syed Nurullah Sheriff, learned Senior Panel Counsel appearing on behalf of the respondents. 2.The petitioner has impugned a communication sent to him by the Appraiser attached to the office of the Commissioner of Customs, Chennai Airport & Air Cargo Complex, Chennai, .....

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..... g the cases and based on investigation report, the DRI issues the show cause notice which is answerable to the jurisdictional Commissioner. Thus, the DRI officers exercise all india jurisdiction and they investigate the matter which may ultimately fructify into a show cause notice. Thus, the officers of DRI cannot be subjected to cross examination in the present proceedings and therefore, the seco .....

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..... tate that he had only dealt with the DEPB scripts and purchased the same from Mr.Satish Mohan Agarwal, New Delhi and he is no way connected with the allegations made in the show cause notice. However, this issue has to be thrashed out in the adjudication process by participating, submitting reply to the show cause notice. In case the petitioner requires statement recorded from the third parties or .....

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