2021 (4) TMI 71

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..... 108 of the Customs Act were relied upon - violation of principles of natural justice - HELD THAT:- It was held in the case of S. RAJENDRAN VERSUS THE JOINT COMMISSIONER OF CUSTOMS, ADDL. DIRECTOR AND DEPUTY DIRECTOR [ 2019 (1) TMI 1868 - MADRAS HIGH COURT ] that such a right is not available. Since the impugned order is appealable, the petitioner are permitted to file an appeal before the ap .....

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..... their statements recorded under Section 108 of the Customs Act were relied upon. I had already held in W.P.(MD)No.863 of 2018 dated 27.02.2018 (S.Rajendran V. The Joint Commissioner of Customs(Preventive) and two others), that such a right is not available. The said order was also confirmed by the Hon'ble Division Bench vide order dated 30.01.2019 in W.A.(MD)No.1469 of 2018. 3. Therefore, .....

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