2016 (12) TMI 1309

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....COMMR/67/08, dt.12.03.2009, passed by Commissioner of Customs, Kandla. 3.  Assailing the impugned order, the learned Advocate submits that a Show Cause Notice was issued to seven appellants including the present appellant, alleging sale of advance licences fraudulently. He submits that adjudicating the case of one of the Noticee  viz. M/s Maina Khemka, to whom the present appellant sold....

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....ces adduced by M/s Maina Khemka, arrived at the conclusion about their involvement in alleged  sale of advance licence.  However, in absence of any reply to the Show Cause Notice or adducing evidences by the present appellant, penalty was imposed on him.  In the interest of justice, I am of the opinion that M/s R.K. Impex  be given an opportunity to defend their case before the....