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TMI Blog2020 (2) TMI 641X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 of their request for cross examination, the counsel for appellant has replied in negative - It is settled principle in law that new adjudicating authority has to consider the matter afresh and cannot rely on the rejection made by the earlier adjudication authority in the matter. Hence it will be appropriate for the appellants to approach the new adjudicating authority with their request for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 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 Sujay Kantawala, Advocate for the appellant and Shri Bhushan Kamble, Assistant Commissioner, Authorized Representative for the revenue. 3.2 Arguing for the Appellants learned counsel submitted that they had requested for cross examination of certain officers of Custom and DGFT which have been denied by the learned Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Commissioner (Appeals) under section 128A; (c) an order passed by the Board or the Appellate Commissioner of Customs under Section 128, as it stood immediately before the appointed day; (d) an order passed by the Board or the Principal Commissioner of Customs or Commissioner of Cust ..... X X X X Extracts X X X X X X X X Extracts X X X X
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