2003 (9) TMI 648 - AT - Customs

Summary

Issues:
1. Dismissal of stay petition without hearing.
2. Lack of opportunity of hearing before the Commissioner of Customs.
3. Direction for a fresh hearing and submission of documents.

Issue 1: Dismissal of stay petition without hearing
The appeal involved an application for recalling an order that dismissed a stay petition. Both parties agreed to dispose of the appeal itself. Consequently, the order of stay was recalled, and an exemption from pre-deposit was granted.

Issue 2: Lack of opportunity of hearing before the Commissioner of Customs
The main issue raised in the appeal was the absence of an opportunity for the appellants to be heard by the Commissioner of Customs. The appellants claimed they did not receive a notice of the last hearing date. However, upon review, it was found that several opportunities were given for hearings, which were adjourned at the appellants' request to produce specific documents. Considering the circumstances, including the appellant being a sick industrial unit registered with BIFR, the Tribunal decided to grant a further opportunity of hearing before the Commissioner of Customs. The impugned order was set aside, and the Commissioner was directed to dispose of the appeal afresh after providing a proper opportunity for the appellants to be heard. The appeal was scheduled for a hearing on a specific date, and the appellants were instructed to submit any necessary documents by that date.

Issue 3: Direction for a fresh hearing and submission of documents
In light of the circumstances, the Tribunal allowed the appeal by remanding the case for a fresh hearing. The appellants were directed to present any required documents before the specified hearing date. The decision aimed to ensure that the appellants received a fair opportunity to present their case before the Commissioner of Customs.

This judgment addressed the issues of dismissing a stay petition without a hearing, the lack of an opportunity for the appellants to be heard before the Commissioner of Customs, and the subsequent direction for a fresh hearing with specific instructions for document submission. The Tribunal's decision focused on upholding the principles of natural justice and providing a fair chance for the appellants to present their case effectively.