1999 (9) TMI 906 - AT - Customs

Summary

The appellate tribunal set aside an ex parte order and remanded the matter for de novo adjudication as only one opportunity of personal hearing was given to the appellants. The tribunal found that another personal hearing should have been granted in the interest of justice. The impugned order was passed in the absence of the defense by the appellants. The matter was remanded to the Commissioner of Customs for further adjudication with effective opportunities for the defense to be presented.