1996 (11) TMI 139

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..... Shankar, Member (T)]. With the consent of both sides, we take up the appeal itself for disposal by office granting waiver of pre-deposit. 2. Notice was issued by the Customs House on 26-12-1991, proposing imposition of penalty on the appellant for the reason that he was concerned with the importation of the goods which were liable to confiscation. 3. The appellant did not file reply to .....

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..... ice has informed the appellant that the records of the relevant period have been destroyed and it is not in a position to show [sic] that the letters were delivered or not. The Customs House file indicates receipt by the post office the letter of first hearing. There is no indication about the despatch of notice of hearing on 16-3-1993. Taking thses into account, it cannot be concluded that the ap .....

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