2001 (11) TMI 605 - AT - Customs

Summary

The appeal was allowed due to delay caused by an earthquake. The Larger Bench decision requires a post-decisional hearing before taking punitive action. The Commissioner of Customs must give a personal hearing and pass a speaking order regarding the suspension of the license. The case is remanded for further proceedings following the guidelines of the Larger Bench. The appeal is disposed of by remand.