2018 (3) TMI 1141

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..... ng authority without hearing the Appellants - Held that: - the personal hearing notice was displayed on the Notice board of the New Customs House. However it is not appearing as to whether the Appellant were sent the letters for personal hearing or not - it was incumbent upon the department to send personal hearing notices before displaying it to the notice board of the customs house - matter rema .....

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..... ana at Mumbai and thereafter being resold to different fishing trawlers etc by a person named Noora alias Noora Seth . The officers seized one small barge Noora - II in the waters opposite Hay Bunder Gate No.1 and it was found that it was supplying fuel to fishing trawler named Hansa Kumari . Similarly another vessel Vaishno Mata was found anchored alongside the aforementioned barge Noora .....

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..... boo. It was after this, the officers noticed few more barges anchored together who on enquiry informed that they had also purchased diesel from vessels coming from gulf countries and were waiting to sell them to fishing trawlers. It was on enquiry that names of two more Vahans M.V. Al Karimi and M.V. Faiz Al Macca emerged. The officers also seized diesel. As a result a show cause notice was .....

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..... by some of the Appellants. However the impugned order is not sustainable as the hearing was conducted before the predecessor of the adjudicating authority whereas the order has been passed by the adjudicating authority without hearing the Appellants. 3. Ms. P.V. Shekhar, Ld. Jt. Commr. (AR) appearing for the revenue supports the impugned order and reiterates the findings made by the adjudicatin .....

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..... n order has been passed without hearing the Appellants and the Appellants apart from merits is also aggrieved with the non granting of opportunity of being heard. In such facts we find it appropriate to send back the matter to the adjudicating authority to pass order on merits after grant of personal hearing and consider the matter afresh. We thus set aside the impugned order and remand the matter .....

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