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Challenge to extension of period under Section 110(2) of the Customs Act. Allegation of passing order ex parte due to lack of opportunity of hearing. Analysis: The appellants filed appeals against the Commissioner of Customs' order extending the period under Section 110(2) of the Customs Act. The appellants argued that the impugned order was passed ex parte as they received the show cause notice on 7-4-2004, with only three days given to respond, and the personal hearing scheduled for 8-4-2004. On 8-4-2004, the appellants requested more time via telegram, but the order was issued the same day. The appellants contended that they were not afforded a proper opportunity to be heard, as the notice was received a day before the hearing, and they were located far from the issuing office. The Tribunal acknowledged the appellants' argument, finding merit in their claim that they were not given a fair chance to present their case. Consequently, the impugned order was set aside, and the matter was remanded to the Commissioner of Customs for a fresh decision after providing a proper opportunity for a personal hearing to the appellants. The Tribunal's decision was based on the principle of natural justice, emphasizing the importance of affording parties a reasonable opportunity to present their case before making a decision. The appellants' contention that they were not given adequate time to respond and prepare their defense was considered valid, leading to the order being overturned. The Tribunal's ruling highlights the significance of procedural fairness in administrative proceedings, ensuring that parties are given a fair chance to be heard and defend their interests. By remanding the matter for a fresh decision with a proper opportunity for a personal hearing, the Tribunal upheld the principles of natural justice and procedural fairness in the adjudication process, safeguarding the appellants' right to a fair hearing and due process.
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