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TMI Blog2022 (1) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... quiry Officer, in his Inquiry Report dated 14.10.2020, has extracted the Show Cause Notice to a large extent and the appellant s reply. What is missing is the requirement under Regulation 17(3) whereby the Inquiry Officer was expected, in the course of inquiry, inter alia, to take such oral evidence as may be relevant. This is because, as contended by the Learned Advocate for the appellant, no opp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NO. 42470/2021 - Dated:- 17-12-2021 - HON BLE MR. P. DINESHA, MEMBER (JUDICIAL) Shri S. Baskaran, Advocate for the Appellant Shri R. Rajaraman, Authorized Representative for the Respondent ORDER : This appeal is filed by the appellant against the impugned Order-in-Original No. 76903/2020 dated 16.11.2020 passed by the Principal Commissioner of Customs, Chennai, issued under R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me to the Inquiry Officer, but however, the Inquiry Officer, in his Inquiry Report dated 14.10.2020, has extracted the Show Cause Notice to a large extent and the appellant s reply. What is missing is the requirement under Regulation 17(3) whereby the Inquiry Officer was expected, in the course of inquiry, inter alia, to take such oral evidence as may be relevant. This is because, as contended by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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