2002 (11) TMI 606

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....r the Respondent. [Order]. -  After examining the records and hearing both sides, I find that this is a fit case to be finally disposed of at this stage. Accordingly, I allow the present application and proceed to deal with the appeal. 2. The appellants are one Shri Dev Shankar Sharma, one Shri Dilip Bhai Ludwani and one Shri Keshav Kumar Nachani. Penalties of Rs. l lakh, Rs. l ....

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....for personal hearing. That notice of hearing was, allegedly, received by the appellants only some time after 5-3-2002. On 11-3-2002, the appellants' Counsel sent a telegraphic request to the Commissioner for adjournment of hearing. That telegram (copy available on record) reads thus "C. No. VIII/10(41)-CVS/SEIZ/GB/AGRA/ 2001/1456 could not be attended on 5-3-2002 for personal hearing due to presen....

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.... an order dated Nil, not signed by the Commissioner. The order, however, carries an endorsement of the Supdt. (Customs), dated 9-7-02, which is obviously an endorsement of despatch of copies of the order to the Chief Commissioner and others. 3. The above facts are not in dispute. The facts require to be examined in the back drop of the infamous riots in Gujarat. All the telegraphic and oth....