2015 (11) TMI 1459

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....mber(Technical) For the Petitioner : Shri Udayan Ganguly, Consultant For the Respondent : Shri S.Sharma, Commr.(A.R.) ORDER Per Dr.I.P.Lal. 1. Heard both sides and perused the records. 2. Instant appeal is filed against the order dated 30.4.2013 passed by the Commissioner of Customs(Prev.), W.B., Kolkata imposing therewith penalty of Rs. 10.00 Lakhs and Rs. 12.00 Lakhs on the app....

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....unal, provided the appeal is filed before the Tribunal by 15.12.2014, the Tribunal will admit the appeal without insisting on any technicalities like limitation and the pre-deposit etc.. In pursuance to the said order the present appeal is taken up for disposal. 4. As per contra the ld.A.R. for the Revenue submitted that the appellant in this case had repeatedly avoided his appearance before th....

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....he opportunity of presenting their case before the ld.adjudicating authority. The ld.A.R. has however pointed out that the appellant was informed vide letter dated 29.11.2012, about the date of personal hearing. On perusal of the impugned communication, we observe that three consecutive dates of hearing were informed as 06.12.2012/ 11.12.2012/ 18.12.2012. It however noticed from the order that the....

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....to the said person. Further as per section 122A of the Customs Act, the adjudicating authority, if sufficient cause is shown, grant time to the parties and adjourn the hearing provided that no such adjournment shall be granted more than three times to a party during the proceedings. 5.4 It is evident from the above provisions of Customs Act, 1962 that a reasonable opportunity is to be provided ....