1990 (9) TMI 194

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....or the Respondent. [Order per : T.P. Nambiar, Member (J)]. -  The appellant being aggrieved by the orders passed by the learned Additional Collector of Customs (Preventive), I.N.B. Muzaffarpur in adjudication Order No.l43/Cus/89 dated 7-6-89 has filed this appeal with a prayer to set aside the imposition of penalty on the appellant to the extent of Rs. 1 lakh, under Section 112 of the C....

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....il, 1989. No reply was, however, given to the applicant/appellant. But, in the order appealed against, the learned Additional Collector stated that show cause notices were issued to the parties including the applicant and none of them sent the reply to the show cause notice and thereafter, he proceeded to determine the matter on the available records. The learned Counsel stated that the impugned o....

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.... the applicant has made out a strong prima facie case in his favour. Therefore, we hereby dispense with the pre-deposit of the penalty in question. 4. By consent of both the sides, we proceed to hear and dispose of the appeal itself. Admittedly, the impugned order-in-original was passed by the learned Additional Collector without giving an opportunity of personal hearing to the appellant herein....

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....erefore, we set aside the impugned order and allow the appeal by way of remand, as far as the present appellant is concerned. Here, we would like to note the submission of the learned Counsel for the appellant to the effect that as per changed jurisdiction, the case would fall under the competence of the Additional Collector of Customs (Preventive), Indo-Nepal Border, Lucknow. Accordingly, we rema....