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TMI Blog2017 (11) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... t may be placed before it - respondent shall have to take note of the Customs Tariff Rules, 1995 and examine whether it is applicable to the facts and circumstances of the case - petition dismissed - matter on remand. - W.P.Nos.7526 & 7527 of 2017, W.M.P.Nos.8213 & 8214 of 2017 - - - Dated:- 5-10-2017 - T. S. Sivagnanam, J. For the Petitioners : Mr.D.S.Krishnanandh For the Respondent : Mr.T.Pramodkumar Chopda ORDER Heard Dr.S.Krishnanandh, learned counsel for the petitioner and Mr.T.Pramodkumar Chopda, learned Senior Standing Counsel appearing for the respondents. 2.The petitioner is before this Court with the prayer i.e. to direct the respondent to consider the petitioner's interim reply dated 03.11.2016 to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to adjudicate the show cause notice. 5.I find that the show cause notice is in the process of adjudication and the request made by the petitioner for cross examination of Shri Narendra Lodaya and Sri.Tapan Paul has been accepted and the Appraiser, Commissioner Adjudication Unit Chennai-IV vide letter 11.09.2017 has informed the petitioner that the cross examination can be done on 12.10.2017 at 3.30 pm in the office of the respondent. 6.The learned counsel for the petitioner would submit that the petitioner will attend the hearing and avail the opportunity and cross examine those persons. 7.However one grievance expressed by the learned counsel for the petitioner is that the manner in which the communication sent by the Appraiser, C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n letter dated 11.09.2017, based on the oral and documentary evidence that is placed before it. The petitioner further states that till date the certificate of origin produced by the petitioner has neither been impeached or discarded and therefore, without considering the validity of the certificate, the respondent should not proceed further to adjudicate the process. 11.I am not convinced to accede to the submissions. The allegation is that the certificate has been obtained by mis-representation of facts. This issue will be adjudicated by the authority viz., the respondent, after completion of the cross examination of the persons from whom the department has recorded statements under Section 108 of the Customs Act. Hence, for such purpo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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