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CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
Dilip Gupta, President, Hemambika R. Priya, Technical Member
Rambhaj – Appellant
Versus
Principal Commissioner of Customs (Import) – Respondent
| Table of Content |
|---|
| 1. multiple appeals contesting penalties under the customs act. (Para 1 , 2 , 3 , 4 , 5) |
| 2. discussion on procedural adherence for evidential statements under section 108. (Para 6 , 12 , 14 , 20) |
| 3. final judgment based on the necessity of due process in customs adjudication. (Para 10 , 11 , 24 , 25) |
JUSTICE DILIP GUPTA:
Customs Appeal No. 51054 of 2020 has been filed by Rambhaj to assail that portion of the order dated May 12, 2020 passed by the Principal Commissioner of Customs that imposes penalties upon him under sections 114A and 114AA of the Customs Act , 1962, the
2. Customs Appeal No. 51156 of 2020 has been filed by Rajiv Shewaramani to assail that portion of the order dated May 12, 2020 passed by the Principal Commissioner of Customs that imposes penalties upon him under sections 112(ii) and 114AA of the Customs Act .
3. Customs Appeal No. 51029 of 2020 has been filed by Hemendra Rai to assail that portion of the order dated May 12, 2020 passed by the Principal Commissioner of Customs that imposes penalties upon him under sections 112(ii) and 114AA of the Customs Act ;
4. Customs Appeal No. 51154 of 2020 has been filed by Aditya Gupta to assail that portion
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