JUDGMENT
Archana Wadhwa
1. After dispensing with the condition of predeposit, we take up the appeals itself with the consent of both sides, inasmuch as the impugned order has been passed by the Commissioner of Customs, Kandla in violation of the principles of natural justice.
2. After hearing both the sides duly represented by Shri S. Mehta, learned Advocate and Shri D.K. Bhowmick, learned J.D.R., we find that only one date of hearing was fixed by the Commissioner as on 26.12.2000. Notice for the same was sent from Kandla to all the appellants who are situated in Kolkata, vide the Commissionerate’s Office Letter dated 13.12.2000. The appellants vide their letter dated 27.12.2000 informed the Commissioner that the said notice of hearing had been received by them only on 26.12.2000 i.e. the date of hearing itself. Thereafter, the impugned Order was passed without giving any other opportunity to the appellants to present their case in person. As such, we are of the view that the impugned Order suffers from violation of principles of natural justice and is liable to be set aside on this ground alone and remand the matters to the Commissioner for fresh adjudication. Needless to say that the appellants would be given an opportunity of effective hearing and they would co-operate with the adjudicating authority in all respects. The appeals are thus allowed by way of remand. Stay Petitions also get disposed of.
Dictated in the open court.