2000 (11) TMI 830 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Kolkata found that the impugned order of the Commissioner of Customs was passed without affording the Appellants a personal hearing, violating the principles of natural justice. The Tribunal set aside the order and remanded the matter to the Commissioner for de novo adjudication with the Appellants given an opportunity for a personal hearing. The adjudicating authority was expected to decide the matter within three months from the date of the order. The appeal was allowed by way of remand.