2017 (9) TMI 402

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.... of 2006 - -<br>Customs<br>T. S. Sivagnanam, J. For the Petitioner : Mr.S.Murugappan For the Respondent : Mr.A.P.Srinivas, Senior Panel Counsel ORDER Heard Mr.S.Murugappan, learned counsel appearing for the petitioner and Mr.A.P.Srinivas, learned Standing Counsel appearing for the respondents 2 and 3. 2. The petitioner is a Government of India Company and they had exported a consignment of po....

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....nk certificate of export and realisation. Though personal hearing was fixed to adjudicate the show cause notice, by then the petitioner&#39;s premises was shifted and they had no notice of the proceedings and the 3rd respondent passed an order on 14.07.2004 confirming the demand raised on the petitioner. On the petitioner receiving the copy of the order passed by the 3rd respondent in the new addr....

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.... by them. Since it was an ex parte proceedings, the appellate and the revisional authority did not embark upon such exercise and they dismissed the appeal/revision on technical grounds. Thus, the petitioner having come into possession of the bank certificate of export and realisation should not be nonsuited on technical grounds and therefore, this Court is inclined to issue necessary directions in....