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TMI Blog2025 (1) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... . Maiti, Tapan Bhanja and Ms. Sarda Sha, Advocates, for the Respondent. ORDER This appeal by the Customs House agent is directed against the final order dated 26th July, 2023 passed by the Customs, Excise, Service Tax Appellate Tribunal, Regional Bench, Kolkata (Tribunal) being Final Order No. 76173. 2. The appellant has raised the following substantial questions of law for consideration :- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the importer. The goods were examined by the customs officers and clearance was done and handed over to the importer. As a CHA the petitioner was never a party or it is not possible for the petitioner to be a party to undervaluation of the goods as your petitioner is no way related with the goods. There is no evidence been adduced (as there cannot be any) to the effect that the petitioner is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the respondent. 6. As could be seen from the order of adjudication, the allegations against the appellant are very specific and has been noted in paragraph of the Order-in-Original, which is the basis on which show cause notice was issued. Thereafter, liberty was granted to the appellant to file their reply and they were personally heard in the matter and the Order-in-Original was passed. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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