2003 (10) TMI 420

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..... r per : V.K. Agrawal, Member (T)]. This is an appeal filed by M/s. Basera Exports against the Order-in-Original No. 36/2001, dated 31-10-2001 under which the Commissioner has confiscated the goods imported by the appellants and determined the duty liable to be paid by them besides imposing penalty. 2. Shri Y.K. Kumar, learned Advocate, submitted that the impugned order has been passed in v .....

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..... y the appellants; that the Commissioner has detailed the factual position in Paragrphs 33-34 of the impugned order wherein it is mentioned that the case was posted for personal hearing on 24-2-95 on which date the learned Advocate for the appellants sought adjournment; that thereafter the hearing was fixed for 31-8-95, which was again adjourned on the request of the appellants; that the matter was .....

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..... . We have considered the submissions of both the sides. It is a cardinal principle of natural justice that no matter should be decided without affording an opportunity of hearing and without hearing him. In the present matter, the Commissioner has fixed the matter for personal hearing on number of times and the matter got adjourned for the reasons that the appellants either did not appear or soug .....

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