9911796707
TMI Blog2008 (9) TMI 363X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondent. [Order per : P.G. Chacko, Member (J)]. - There are two applications before us, both filed by the appellants, one for stay of operation of the impugned order and the other for out-of-turn disposal of the appeal. After examining the records and hearing both sides, we find that this is a case fit to be summarily disposed of. Accordingly, after dismissing the stay application and a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was not admissible, in an exigent situation, the party waived show-cause notice and wanted to clear the goods provisionally against payment of duty as applicable to the said Tariff entry. This was allowed by the authorities and accordingly both the consignments were cleared on payment of duty. The Commissioner of Customs (Imports) took up all the seven consignments for adjudication on the premise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interest. It is also on record that the fine and penalty were also paid by the party. 2. In the present appeal filed against the Commissioner's order, the main grievance raised by the appellants is that the adjudicating authority did not follow the principles of natural justice inasmuch as, in relation to the earlier five imports (in respect of which there was no waiver of show-cause notice) no s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner for fresh proceedings in keeping with the principles of natural justice as well as with the relevant provisions of the Customs Act. In respect of the imports made in April, 2008, the importer had waived show-cause notice vide their letter dated 30-4-2008. That letter, however, requested for an opportunity of personal hearing. In respect of the earlier imports, obviously, there was no wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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