9911796707
TMI Blog2001 (7) TMI 625X X X X Extracts X X X X X X X X Extracts X X X X ..... dent. [Order per : P.S. Bajaj, Member (J)]. This appeal has been filed by the appellants against the impugned Order-in-Original of the Commissioner (Customs) dated 29-3-2001 vide which he had ordered the absolute confiscation of the goods under Section 111(d) of the Customs Act. The facts giving rise to this appeal may briefly be stated as under : The container TTNU-3514906/20 arrived ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... how cause as to why the goods be not confiscated under Section 111(d) of the Customs Act and penalty be also not imposed under Section 112 of the Act. But none appeared within the time stipulated in that show cause notice in person nor anybody filed/sent the written communication. The Commissioner thereafter passed the impugned order. 2. Ld. Counsel has assailed the validity of the impugned orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not be confiscated and penalty be not imposed. But on which date the said notice was displayed on the Notice Board or served on the appellants personally had not been mentioned by him. The date of dispatch of the notice to the appellants by ordinary or speed post also does not find mentioned in the impugned order. The goods had been imported by them and the Container Corpn. of India Ltd. supplied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... without affording them proper hearing. 6. In view of our discussions made above, the impugned order of the Commissioner is set aside and the case is sent back to him for deciding the same afresh after affording opportunity of hearing to the appellants, in accordance with the law. The appellants would also cooperate with the Commissioner in expedious disposal of the case. - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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