2024 (4) TMI 1017

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..... oms - Violation of principles of natural justice - denial of cross-examination - Pre-mature appeal - HELD THAT:- Though appellant contended that denial of cross-examination would prejudice the case of the appellant, but it would always be open to the appellant to raise this issue once the final order is passed by the Principal Commissioner. It would not be appropriate, at this stage, when the Pri .....

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..... 20.10.2022 issued to the appellant and its Director has been fixed for final hearing on 08.11.2023 but also informs the appellant that the competent authority has observed that the request for cross-examination made by the appellant is not covered under section 138(B) of the Customs Act, 1962. 2. The appellant appeared before the Principal Commissioner and submitted an interim reply dated Septemb .....

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