2000 (11) TMI 492

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n, DR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - These stay applications in all the cases and COD application in Appeal Nos. C/592 & 593/2000 are taken up for disposal along with the respective appeals by this common order as the issue involved is in a very narrow compass on the principles of violation of natural justice. 2. The Condonation of delay applications ar....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Therefore, the Commissioner of Customs held that there was violation of the provisions of Sections 40 and 51 of the Customs Act, 1962 and he ordered confiscation of the goods under Sections 113(d) & 112(l) of the Customs Act, 1962 with option to redeem the same on payment of fine and penalties were also imposed under Section 114 of the Customs Act, and the draw back claims were rejected. 4.&em....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the appellants. We, therefore, consider that the case needs to be re-adjudicated after granting opportunity of hearing to the appellants to cross-examine the officer who has examined the consignment and relevant shipping bills. In view of our findings, we set aside the impugned order and allow the appeal as remand with a direction to cross-examination of the officers who conducted the examination....