TMI Blog2019 (3) TMI 1148X X X X Extracts X X X X X X X X Extracts X X X X ..... importer could be identified with the import, and that role of the present appellant were established through various evidences. Considering the criticality of these evidences, and the lack of credibility arising from the untested status of those, the Tribunal had, on the last occasion, remanded the matter to ensure such compliance on the specific plea of the appellant. It is not open to the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Anil Balani, Advocate for appellant Shri R Kumar, Assistant Commissioner (AR) for respondent ORDER Per: C J Mathew The challenge to order-in-original no. CC-MJ/04/2009 Adj. ACC dated 30th January 2010 of Commissioner of Customs (Import), Air Cargo Complex, Mumbai is in dispute before us for the second time and the appellant, Shri Dhiru A Shah, contends that the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the customs house agent and of the alleged financier, the first of whom claimed to have received documents for clearance from the appellant and the latter of whom claimed to have been connected to the importer through the appellant, was essential. Though it is contended by the Learned Counsel that the issues on merit had also been noted by the Tribunal on the former occasion, we do not obser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to participate in the proceedings and make full use of the lifeline afforded to them. Failure on their part to participate is not only recorded in the impugned order but also not denied in the present proceedings. 5. It is now claimed by Learned Counsel that the opportunities afforded were very restrictive and that the co-accused was held to be beyond the pale of such cross-examination which re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd for assailing the first order now. The original order has ceased to exist insofar as the appellant is concerned and the substituted order did not have to proceed in merit in view of the failure of the appellant to participate in the proceedings as directed in the remand order of the Tribunal to subject the evidence to test. By failure to participate in the cross-examination, there is an implici ..... X X X X Extracts X X X X X X X X Extracts X X X X
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