2007 (12) TMI 508

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....Judicial) and Shri P. Karthikeyan, Hon'ble Member (Technical) Shri K. Jayachandran, Adv., for the appellant Shri K. Balasubramanim, Adv Dr. Nitish Birdi, SDR for the Respondent. JUDGEMENT Per P.G. CHACKO In the impugned order, ld. Commissioner of Customs demanded duty of over ₹ 2.9 crores from M/s. Thirven Steels (P) Ltd, one of the appellants, by denying them the benefit of certain Not....

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....equested earlier, we may be permitted to peruse the relied upon and seized records by the Hon'ble Commissioner of Customs, Chennai. The permission may kindly be intimated to us so that we can send our authorized representatives to peruse the records and take copies wherever required. In the meantime we may also be supplied with copies or records sought for in para 7 above. It is submitted by ld. ....

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....t given by the Commissioner. The civil suit was dismissed in January, 2007. The impugned order was passed in March, 2007. In between, no personal hearing was arranged. On a perusal of the impugned order, we note that personal hearings were arranged on several occasions during June 2005 to November 2006. Apparently, no personal hearing was arranged after 1.11.2006. It is also submitted that the app....