2000 (11) TMI 830

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....te and U. Dutta, Advocate, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  Shri B.V. Subba Rao and Shri A.S. Rao, learned Advocates appearing for the Appellants assail the impugned order of the Commissioner of Customs, Calcutta on the point of violation of principle of natural justice. It has been brought to our notice that before passing the impugned order, no personal hea....

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....l. We find that vide impugned order, the Commissioner has confirmed the huge demand of duty of Rs. 3.35 crore (approx.). It is expected of the adjudicating authority confirming such huge demand against the assessee to adhere to the principles of natural justice and to observe the simple basic principle and grant personal hearing to the Appellant. The grant of personal hearing in any adjudication p....