(1.) THE appeal is directed against Order -in -Original C.A.O. No. 13/2012/CAC/CC/BKS, dated March 19, 2012 passed by the Commissioner of Customs (Adjudication), New Customs House, Mumbai. The facts relevant to the case are as follows:
(2.) THE learned counsel for the appellant did not dispute the allegations in the show -cause notice nor the findings given by the adjudicating authority. However, he pleaded for leniency in the matter of imposition of fine and penalty and sought for reduction in the same. However, in the appeal memorandum, it is alleged that the principles of natural justice was violated inasmuch as cross -examination of the witnesses was denied by the adjudicating authority and there is no clinching evidence against the appellant, Mr. Pradeep Dhond.
(3.) WE have carefully considered the rival submissions.