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2014 (7) TMI 843

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..... ORDER The Court : Let supplementary affidavit filed in Court today be kept on record. The order-in-original dated 31st March 2014 passed by the Commissioner of Customs (Port) directing the seizure of the Red Sanders Wood which is prohibited. Though it is reflected in the said show cause notice that the petitioner shall have an opportunity to inspect the documents within fifteen days from th .....

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..... be not more than three times. The date of hearing was fixed for the first time on 13th March 2014 when an adjournment was sought till the month of April 2014. The authorities neither informed the petitioner that a prayer for adjournment is rejected nor communicated the next date of hearing though under the aforesaid provisions the adjournment upto three times can be granted. The respondent tried t .....

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..... without any further reference to them." The meaningful reading of the aforesaid paragraph not only indicate that the reply to the show cause notice is to be filed within thirty days from the date of the receipt of the notice, but an opportunity to appear before the adjudicating authority for personal hearing is also provided therein. The hearing was fixed on 13th March 2014 nearly one year after .....

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..... to be set aside. Accordingly the order impugned is set aside to the extent it operates against the petitioner. The authority shall fix a date for personal hearing after taking the reply into the record and shall afford an opportunity of hearing to the petitioner and shall pass the order by giving reasons. The entire exercise shall be completed by the authorities within four weeks from the date of .....

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