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TMI Blog1951 (4) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... imported and cleared from the Customs after execution of guarantee and other documents as in the case of Matter No. 97 of 1950 on the 24th April 1950 i.e. one year after goods were cleared the Memorandum to show cause without specifying time or place was served on the petitioner. On the 8th May 1950, Messrs. S. K. Sawday Co. wrote a reply to the Memorandum asking in very polite terms for a copy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all taken into consideration or not. The concluding portion of the letter runs as follows: "We shall be obliged to hear on this point or attend you at your suitable convenience. Our clients desire us to add that they have no other papers to produce than the papers which they had already sent you on 19th September 1949 ". 2. Curiously however the Customs Authorities do not reply to this letter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have already quoted, that this portion shows that the petitioner did not seriously want any hearing (because the demand is not sufficiently emphatic) and so the Customs Authorities were justified in not giving any hearing. In the affidavit in opposition, however, a different story is told. There it is pointed out that it is not the practice of the Customs Authorities to give any hearing in such ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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