1982 (1) TMI 186

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..... atch of three appeals filed by (l) Dharam Vir (hereafter called the First Appellant), (2) Satya Pal (hereafter called the Second Appellant) and Bishan Chand Gupta (hereafter called the Third Appellant) against the Order-in-Original No. 50-Cus./81, dated 6th June, 1981 [F.No. VIII(10)]66-Cus./ P/Seizure/79/2856-59, dated 9-9-1981, passed by the Addl. Collector of Customs, Indo-Nepal Border, Muzaffa .....

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..... cutory Order of the Board passed under their letter F. No. 389/1-4/80-AU(B), dated 15-5-1980. The Counsel submitted that non-production of the recovery witnesses had resulted in denial of natural justice. Attention of the Board was invited to the judgment of the Calcutta High Court in the case of M.S. Nana v. Collector of Customs, West Bengal, (ii) that a "circuitous" route had been followed .....

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..... t for the same. The adjudication proceedings stand vitiated as the principles of natural justice have thus not been followed. 6. The Board accordingly remands the entire case for de novo adjudication, except for what is set out in the para following. 7. The Board observes that since Bishan Chand Gupta had not been asked to show cause as to why personal penalty should not be imposed on .....

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