2017 (5) TMI 1437

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....espondent: Mr. Yogesh Agarwal, D.R. ORDER PER: B. RAVICHANDRAN The appeal is against order dated 24/02/2016 of Assistant Commissioner of Customs, New Delhi. The appellant imported various consignments through inland container depot, Tuglakabad. The proceedings against the appellants were with reference to denial of exemption under Notification No.21/12 in respect of mobile-phones imported....

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....ated ex-parte. He noted all the relied upon documents were not supplied to file detailed reply to contest the allegation in the show cause notice, He mainly pleaded for adjudication of case following due process. He claimed that the present order cannot be upheld due to violation of principles of natural justice. 3. The Id. A.R. submitted that from the beginning the appellant was not traceable ....

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....ters have been issued by the Revenue to the known addresses and the appellant did not take due care in making arrangement for delivery of letters in the given addresses. They have not intimated revised address etc. to the Revenue. However, considering that defense of the appellant has to be considered before finalization of the adjudication, we find it fit and necessary to remand the matter back t....