2018 (9) TMI 520

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... oner, however, wanted deferment of the first date of hearing on medical conditions - here the petitioner consists of more than one natural person. Therefore, the petitioner cannot take benefit of the so-called medical condition of one of the partners to ask for repeated adjournments. Taking a sympathetic view on the subject, it would be appropriate to quash the impugned order on the ground of t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... stands vitiated by reasons of breach of the principles of natural justice, so far as the petitioner is concerned. The Customs authorities are represented. It is contended on their behalf that, the petitioners are seeking to delay the proceedings. It appears from the record that, a show-cause notice was issued against the petitioner. The petitioner is a partnership firm. Obviously, there are .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hearing on medical conditions. As noted above, the petitioner consists of more than one natural person. Therefore, the petitioner cannot take benefit of the so-called medical condition of one of the partners to ask for repeated adjournments. In fact, one adjournment was granted by the adjudicating authority. However, taking a sympathetic view on the subject, it would be appropriate to quash the im .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X