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2020 (2) TMI 641

..... ertained by the appellate authority such as CESTAT, because it is an interim order and even the adjudicating authority has not determined the issues involved in the matter - Appellate authority can and should examine all the issues including the rejection of request of cross examination, only if the adjudication order passed by the adjudicating authority is challenged in appeal before it in terms of Section 129 A (1) of Customs Act, 1962. There is no bar in the law for the appellants to approach the adjudicating authority himself for reconsideration of the request for cross examination. To the specific query made by the bench as to whether after receiving the communication, have they approached the adjudicating authority for reconsideration .....

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..... ding. 2. With regard to cross examination of the officers of the DGFT and Customs department, I decline to accord permission for the same since the officers have discharged their statutory duties only and their statements are not relied upon in the case. In this connection, the following judicial and quasi judicial rulings may be referred, Visal Lubtech Corpn vs Additional Commissioner of Customs, Coimbatore [2016 (312) ELT 201 (Mad)]; N S Mahesh vs Commissioner of Customs Cochin [2016 (331) ELT 402 (Ker)] and Jagdish Shankar Trivedi vs Commissioner of Customs Kanpur [2006 (194) ELT 290 (TDel)]. 2.1 Appellants had filed the application for early hearing of the appeal which was allowed by Misc Order No M/85813/2019. 3.1 We have heard Shri Su .....

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..... the party and any observations made by the appellate authority in such proceedings will be binding on the adjudicating authority. Appellate authority can and should examine all the issues including the rejection of request of cross examination, only if the adjudication order passed by the adjudicating authority is challenged in appeal before it in terms of Section 129 A (1) of Customs Act, 1962, which reads as under: SECTION 129A. Appeals to the Appellate Tribunal. - (1) Any person aggrieved by any of the following orders may appeal to the Appellate Tribunal against such order - (a) a decision or order passed by the Principal Commissioner of Customs or Commissioner of Customs as an adjudicating authority; (b) an order passed by the Commiss .....

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