9911796707
TMI Blog2023 (5) TMI 777X X X X Extracts X X X X X X X X Extracts X X X X ..... r (original Adjudicating Authority), to hear the appellant denovo and shall fix the hearing at a mutually suitable time preferably at or after 3 p.m. - CUSTOMS APPEAL NO. 53189 of 2014 (SM) - FINAL ORDER NO. 50663/2023 - Dated:- 27-4-2023 - SHRI ANIL CHOUDHARY, MEMBER (JUDICIAL) Shri Shubail Farook, Advocate for the appellant. Shri Gopi Raman, Authorized Representative for the Department. ORDER Heard the parties. The issue in this appeal is whether the impugned order has been passed by granting adequate opportunity of hearing to the appellant. This is the second round of litigation before this Tribunal. Earlier this matter had come before this Tribunal, and vide final order No. 55937 of 2013 dated 18 March 2013 in C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent in the case of Weston Components Ltd. versus CC, New Delhi (supra) and fixing the redemption fine. Revenue s appeal is allowed . (emphasis supplied) 2. Pursuant to remand, the matter was taken up for denovo hearing and adjudication. In the matter of opportunity of personal hearing, the Commissioner of Customs (Airport General) have observed that date of personal hearing was fixed on 21.08.2013, 23.08.2013, 22.11.2013, 10.12.2013, 03.01.2014 and 14.02.2014, none of the noticees appeared at any of the given date. However, a reply vide letter dated 16.01.2014 was submitted by the Advocate on behalf of the three noticees. 3. Learned Counsel points out that such observation are not correct which is evident on the face of record. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns. Appellant also prayed for hearing in person before passing of any adjudication order. Thereafter the next date was fixed on 14 February 2014 at 12.30 p.m. stating to be the final opportunity of hearing. The Counsel for the appellant again by their letter dated 14 February 2014, delivered in person urged before the respondent/ Commissioner that it is not possi8ble for them to appear in the first half at 12.30 p.m. and prayed for fixing a date and time after the court hours as he has prior commitments before the Hon ble Supreme Court and High Courts. However, without giving any further opportunity of hearing, the respondent/Commissioner have passed ex-party order to the prejudice of the appellant. 4. Under the above facts and circumsta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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