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Issues: Whether the confiscation order deserved to be set aside and the matter remanded for fresh adjudication on the ground that the appellant was denied a reasonable opportunity of personal hearing.
Analysis: Notice of hearing had been issued, but it reached the appellant after the date fixed for hearing, with the result that the appellant was deprived of an effective opportunity to explain its case regarding ownership and liability in relation to the vehicle. In these circumstances, the ex parte adjudication could not be sustained insofar as it related to confiscation.
Conclusion: The confiscation portion of the impugned order was set aside and the matter was remanded to the Commissioner for fresh adjudication after granting the appellant a reasonable opportunity of personal hearing.