1999 (9) TMI 872

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..... i Y.R. Kilania, JDR, for the Respondent. [Order]. - The impugned order was passed by the Commissioner of Customs (Appeals) in an appeal filed before him by Shri Ravi Sahadev on behalf of M/s. Sahdev International, the appellants herein, against the adjudicatory Order dated 31-1-1996 passed by the jurisdictional Deputy Commissioner of Customs. In the said adjudicatory Order, certain seized goods .....

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..... the lower appellate authority dismissed the appeal as per the impugned order, which reads as follows : "Appeal was listed for hearing on 18-3-1998 and 22-4-1998. None appeared for hearing. It is, therefore, presumed that the appellant is not interested in pursuing the appeal. I am, therefore, left with no option but to dismiss the appeal as unsubstantiated." 2. I have heard Shri Jitender Si .....

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..... to do so, has to be directed to dispose of the appeal on merits by way of a speaking order, after affording a reasonable opportunity of being heard, to the appellants. I, therefore, set aside the impugned order and allow the present appeal by way of remand with a direction to the lower appellate authority to dispose of the appeal in accordance with law and the principles of natural justice.
Ca .....

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