9911796707
TMI Blog2003 (5) TMI 395X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 112(b) of the Act. He imposed similar penalties on three other persons also, who were found as occupants of the truck when officers of Customs had intercepted the vehicle. The Order of the Commissioner is in adjudication of a show-cause notice issued by the department on 1-12-2000 to the appellants, the aforementioned three persons (Jeet Ram Kashyap, Gajendra Singh Yadav and Umesh Kumar Verma) and two others (Hari Ram and Vinod Kumar) proposing to confiscate the goods and the vehicle and impose penalties on the noticees. 2. In the present appeal, the challenge against the order of the Commissioner is on the main ground that the show-cause notice was not served in the manner prescribed under Section 153 of the Customs Act. It is also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he noticees for 12-10-2001. The intimation letters to Jeet Ram and Umesh Verma were sent through the Central Excise officers of Kanpur. The letter meant for Umesh Verma was got served upon his elder brother Ram Lakhan on 5-10-2001 under acknowledgement. The letter to Jeet Ram could not be served as it was reported/gathered that the person had left the said house/address. The letter of Gajendra Singh was received back undelivered with the postal remark the person is living somewhere outstation. Address not known to his family members, hence returned. 4. It appears from the above text that the notice of personal hearing in the case for 20-9-2001 was intimated by registered post to Jeet Ram, Gajendra Singh and Umesh Kumar Verma only. There ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aised in the appeal touching the merits of the case, is that no reasonable opportunity of being personally heard was made available to the appellant by the Commissioner before passing the impugned order. I find that this grievance is genuine and requires to be redressed. The Commissioner has to readjudicate the case insofar as the present appellant is concerned, in accordance with the principles of natural justice. The impugned order is set aside to the extent it affects the appellant and this appeal is allowed by way of remand. The Commissioner of Customs is directed to readjudicate the case, after giving the appellant a reasonable opportunity of replying to the show-cause notice and being personally heard. - - TaxTMI - TMITax - Custom ..... X X X X Extracts X X X X X X X X Extracts X X X X
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