9911796707
TMI Blog2014 (2) TMI 492X X X X Extracts X X X X X X X X Extracts X X X X ..... nd admitted his involvement in defrauding the revenue. The contention of the petitioner that he was not given any opportunity to cross examine the persons whose statements were relied upon by the Customs Department during the course of investigation has to be seen in the context of petitioner in his statement under Section 108 of Customs Act, 1962 admitting his involvement in defrauding the revenu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner of Customs(Appeals) has directed the petitioner to deposit a sum of Rs.3.75 lacs out of penalty of Rs.15 lacs imposed upon him by order in adjudication dated 30 March 2012 for the purposes of hearing the petitioner's appeal on merits. 2) Mr. V.B.Singh learned Counsel on behalf of the petitioner submits that his grievance is that the impugned order does not deal with his submissions mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. Bharti, learned Counsel appearing for the revenue submits that this is a order which has been passed at the time of deciding stay application on a prima facie view of the issues arising in appeal. It is submitted that the merits of the petitioner's contention would be considered at the time of final hearing of the petitioner's appeal. Our attention was invited to para-12 of the impugned order i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Customs Department during the course of investigation has to be seen in the context of petitioner in his statement under Section 108 of Customs Act, 1962 admitting his involvement in defrauding the revenue. The extent to which absence of cross examination of others can lead to absolving the petitioner of any involvement is an issue which would be required to be gone in some depth and does n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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