1996 (2) TMI 216 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi set aside an adjudication order imposing differential duty and penalty on the appellant due to a violation of principles of natural justice. The order was challenged as the Collector did not consider the request for adjournment objectively, leading to a denial of an opportunity for personal hearing. The jurisdictional Commissioner will now adjudicate the matter after granting the appellant a personal hearing. The appeal was allowed. [Case: 1996 (2) TMI 216 - CEGAT, New Delhi]