1951 (4) TMI 1

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.... a contract entered into with Bunge Corporation, New York. The goods were imported and cleared from the Customs after execution of guarantee and other documents as in the case of Matter No. 97 of 1950 on the 24th April 1950 i.e. one year after goods were cleared the Memorandum to show cause without specifying time or place was served on the petitioner. On the 8th May 1950, Messrs. S. K. Sawday & C....

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....ich the goods arrived and under which it was kept in this country were at all taken into consideration or not. The concluding portion of the letter runs as follows: "We shall be obliged to hear on this point or attend you at your suitable convenience. Our clients desire us to add that they have no other papers to produce than the papers which they had already sent you on 19th September 1949 ". ....

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....ing on the concluding portion of the letter dated the 5th May, 1950 which I have already quoted, that this portion shows that the petitioner did not seriously want any hearing (because the demand is not sufficiently emphatic) and so the Customs Authorities were justified in not giving any hearing. In the affidavit in opposition, however, a different story is told. There it is pointed out that it i....