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TMI Blog1999 (3) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... rder per : Gowri Shankar, Member (T)]. - Appeal taken up for disposal with the consent of both the sides, after waiving deposit of duty and penalty. 2. The appellant in Appeal No. C/1163-R/98-Bom (of which Ramesh Sawant, appellant in C/1202-R/98-Bom is the director), had imported in terms of three advance licences, goods polypropylene granules. The licences were for import, inter alia, of po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner at the hearing on 20th March, 1998 permitted cross-examination of five witnesses. The importer also submitted by letter dated 30th March, 1998 copies of shipping bills showing export of goods. The impugned order has been passed on 7th September, 1998. In that order the Commissioner holds that, notwithstanding that the required quantity of the fish products was exported, the use claimed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aside and the appeals should be heard afresh. 4. Although the Commissioner indicates in his letter that the appellant was not prevented from making further submissions, and that he has accorded another hearing to ensure that reasonable opportunity is given to the importer. It will be evident that it is incumbent upon him to hear the importer or his representative after the cross-examination of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the import was made under three licences. The Commissioner has not yet passed order on the goods imported under two of them. The fact that the licensing authority by its letter dated 13th August, 1997 has clubbed the three licences together could also have some relevance. It would be more appropriate to dispose of all together. 5. Accordingly we allow the appeal and set aside the order. The C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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