2014 (7) TMI 843

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....e Respondent : Mr. Kaushik De, Adv. ORDER The Court : Let supplementary affidavit filed in Court today be kept on record. The order-in-original dated 31st March 2014 passed by the Commissioner of Customs (Port) directing the seizure of the Red Sanders Wood which is prohibited. Though it is reflected in the said show cause notice that the petitioner shall have an opportunity to inspect ....

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....of restricts the number of adjournments to be not more than three times. The date of hearing was fixed for the first time on 13th March 2014 when an adjournment was sought till the month of April 2014. The authorities neither informed the petitioner that a prayer for adjournment is rejected nor communicated the next date of hearing though under the aforesaid provisions the adjournment upto three t....

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.... be decided on the basis of available records without any further reference to them." The meaningful reading of the aforesaid paragraph not only indicate that the reply to the show cause notice is to be filed within thirty days from the date of the receipt of the notice, but an opportunity to appear before the adjudicating authority for personal hearing is also provided therein. The hearing was....