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$-32 HIGH COURT OF DELHI
CUSAA 7/2013
M/S J. S. DESIGNER LTD. Appellant
Through: Mr Shubhankar Jha, Advocate.
CUSAA 7/2013
M/S J. S. DESIGNER LTD. Appellant
Through: Mr Shubhankar Jha, Advocate.
VERSUS
COMMISSIONER OF CUSTOMS (PREVENTIVE) Respondent •
Through: None.
Through: None.
CORAM:
HON'BLE MR. JUSTICE BADAR DURREZ AHMED
HON'BLE MR. JUSTICE VIBHU BAKHRU
08.05.2013 Issue notice.
This is an appeal filed by.the exporter and is directed against the order dated 24.12.2012 passed by the Customs Excise & Service Tax Appellate Tribunal whereby the appeal under Section 129A of the Customs Act, 1962 was dismissed.
The appellant had preferred that appeal against a decision of Commissioner of
Customs (Prevention) dated 19.11.2012 whereby the appellant was informed that his request for cross examining certain witnesses had been rejected. The Tribunal while dismissing the appeal noted that the appellant had not even filed a reply to the show cause notice which was issued by Commissioner of Customs
(Prevention).
According to the learned counsel for the appellant this is not correct and is not bome out from the record. Furthermore, learned counsel for the appellant has also informed us that an order-in-original has been passed by the Commissioner of
Customs and that the appellant would be filing an appeal before the Tribunal. In these circumstances, the learned counsel for the appellant seeks permission to
\ 2013:DHC:6662-DB u withdraw the present appeal which liberty to take up the point that a reply to the show cause notice had been filed by the appellant before the Commissioner of
Customs as also other points which may be permissible in lawbefore theTribunal inthe appeal which isproposed to befiled bytheappellant.
The present appeal is dismissed aswithdrawn with theaforesaid liberty.
BADAR DURREZ AHMED, J VIBHU BAKHRU, J MAY 08, 2013 rk/MK
2013:DHC:6662-DB
HON'BLE MR. JUSTICE VIBHU BAKHRU
08.05.2013 Issue notice.
This is an appeal filed by.the exporter and is directed against the order dated 24.12.2012 passed by the Customs Excise & Service Tax Appellate Tribunal whereby the appeal under Section 129A of the Customs Act, 1962 was dismissed.
The appellant had preferred that appeal against a decision of Commissioner of
Customs (Prevention) dated 19.11.2012 whereby the appellant was informed that his request for cross examining certain witnesses had been rejected. The Tribunal while dismissing the appeal noted that the appellant had not even filed a reply to the show cause notice which was issued by Commissioner of Customs
(Prevention).
According to the learned counsel for the appellant this is not correct and is not bome out from the record. Furthermore, learned counsel for the appellant has also informed us that an order-in-original has been passed by the Commissioner of
Customs and that the appellant would be filing an appeal before the Tribunal. In these circumstances, the learned counsel for the appellant seeks permission to
\ 2013:DHC:6662-DB u withdraw the present appeal which liberty to take up the point that a reply to the show cause notice had been filed by the appellant before the Commissioner of
Customs as also other points which may be permissible in lawbefore theTribunal inthe appeal which isproposed to befiled bytheappellant.
The present appeal is dismissed aswithdrawn with theaforesaid liberty.
BADAR DURREZ AHMED, J VIBHU BAKHRU, J MAY 08, 2013 rk/MK
2013:DHC:6662-DB
JUDGMENT