2022 (8) TMI 1474

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... wasthi, Advocates For the Respondent : Shri V.J. Saharan, Authorized Representative of the Department JUSTICE DILIP GUPTA: This appeal is directed against the order dated 10.12.2018 passed by the Commissioner (Appeals) dismissing the appeal that was filed by the appellant to assail the order dated 31.03.2016 passed by the Additional Commissioner rejecting the declared value of the goods seized .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ontended that at the relevant time the Officer was competent to issue the show cause notice and there would be no bar in deciding the appeal if he later became the Commissioner (Appeals). 4. There is force in the submission advanced by learned counsel for the appellant. The officer who had issued the show cause notice could not have decided the appeal filed against the order adjudicating the said .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X