2007 (2) TMI 507

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..... SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. After hearing both sides for some time on the application for waiver of pre-deposit of penalty of Rs. 1 lakh imposed upon the applicant herein from whom old jewellery studded with diamonds was recovered on 15th June, 2005 on his arrival at the Chhatrapati Shivaji International Airport at Sahar, Mumbai, we find that .....

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..... cation proceedings. If the Commissioner had any doubt as to whether the Counsel who had sent the reply dated 16-3-2006 was empowered to represent the appellant, he should have asked for filing of vakalatnama before him and then issued notice of hearing and heard the Counsel for the appellant before passing the impugned order. We are, therefore, of the view that the impugned order requires to be se .....

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