9911796707
TMI Blog2014 (7) TMI 843X X X X Extracts X X X X X X X X Extracts X X X X ..... ting the adjournment though provided for. Furthermore, the petitioner was unheard as the reply came to be filed on the next day of the impugned order which was not allowed to be taken on the Court. - order impugned is set aside to the extent it operates against the petitioner - matter remanded back for re-adjudication - decided in favor of assessee. - W. P. No. 338 of 2014 - - - Dated:- 15-5-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er dated 12th March 2014 the petitioner sought for an adjournment and prayed for fixation of the date in the month of April 2014. It is undisputed that on 1st April 2014 the petitioner filed reply to the show cause notice and was later on served with the copy of the impugned order-inoriginal passed on 31st March 2014. Section 122A of the Customs Act 1962 empowers the adjudicating authority to g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fact the shelter is taken under paragraph 22 of the show cause notice, which this Court feels that it would be relevant to quote the same as ;- 22. They should clearly state in their written reply to this notice as to whether they desire to be heard in person before the case is adjudicated. If no reply to this notice is received thirty (30) days from the date of receipt of this notice or if th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he date fixed for passing such order. This Court, therefore feels that the authorities acted in the contravention of the provisions contained under Section 122A of the said Act in not granting the adjournment though provided for. Furthermore, the petitioner was unheard as the reply came to be filed on the next day of the impugned order which was not allowed to be taken on the Court. This Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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