2003 (5) TMI 302

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....ur consignments of formic acid imported by the appellant but permitting them to be redeemed on payment of fine. 2. The appellant is absent and unrepresented. By a telegram it has sought adjournment on the ground that the manager, who is conversant with the case, is ill. 3. The matter was adjourned at the request of the appellant earlier on the following occasions : 14-12-2001 - on account of Ramzan and Id. On 25-1-2002 - its senior partner was out of India. On 16-2-2002 - owing to election on 21-2-2002. 26-2-2002 - on account of Id-ul-Asha 29-4-2002 - as manager was ill. 5-6-2002 - on account of illness of manager. 4. If the manager was ill for three months, as wo....

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....n was not considered and discussed by the Commissioner is not correct. The Commissioner has passed a detailed order. The contention that the second show cause notice on the basis of which the goods were seized is bad in law because there was no specific direction of the Commissioner (Appeals) for de novo adjudication is again wrong. In his order passed on an appeal by the appellant against the order of the Additional Commissioner, the Collector of Customs adjudicating on a notice that was earlier issued to the appellant, the Collector (Appeals) found that the show cause notice demanding duty by invoking the extended period could not have been issued by the Assistant Collector, set aside the order of adjudication and gave an opportunity to t....