2019 (1) TMI 2000

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..... ers urge that the principles of natural justice were not followed by the Joint Commissioner, who adjudicated the show cause notice dated 31-3-2017 in respect of consignments of garments which the Customs authorities alleged, were over-invoiced, to claim fraudulent and ineligible drawbacks. The petitioners contend that they were not granted personal hearings inasmuch as intimation of hearing was se .....

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..... in the peculiar circumstances of the case, the requirement of pre-deposit of 7.5% of the sum demanded should be entirely waived and not insisted upon. In other words, the appeals to the Commissioner shall be heard on the merits; the requirement of depositing the amounts shall stand waived. The petitions are disposed of in the above terms. The date previously fixed is hereby cancelled. 4. Or .....

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