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Issues: Whether the ex parte order imposing personal penalty was liable to be set aside for want of proper opportunity of hearing and whether the matter should be remanded to the Commissioner for fresh decision.
Analysis: The appellant had not been heard before the impugned order was passed. The notice for personal hearing had returned with the endorsement of unclaimed, which did not amount to refusal of notice. In the circumstances, the appellant ought to have been afforded an adequate opportunity of being heard. The undertaking given by the consultant to ensure the appellant's presence at the hearing supported a fresh hearing before the adjudicating authority.
Conclusion: The ex parte order, insofar as it related to the appellant, was set aside and the matter was remanded to the Commissioner of Customs for giving an of hearing to the appellant.