2002 (12) TMI 446

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..... ber (J) (Oral)]. After hearing the appellant in person, waiver of pre-deposit was granted and appeal taken up for hearing. 2. It is seen that the order was required to have been passed by the Commissioner of Customs, Chennai. However, the penultimate paragraph of the order shows that the order has been passed by the Joint Commissioner of Customs (Airport), Chennai. There is, prima facie, a .....

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..... tion of principles of natural justice he should be given an opportunity to prove his innocence in the matter. 5. We have carefully considered the submissions. We notice that the Commissioner of Customs has signed the order as Joint Commissioner which has made the order nullity. However, we have taken into consideration the pleas made by the appellant that there is no corroborative evidence to im .....

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