Customs, Excise and Gold Tribunal - Delhi
Girnar Impex Ltd. And Siri Amar Exports vs Cc on 12 May, 2004
Equivalent citations: 2004(95)ECC539, 2004(173)ELT424(TRI-DEL)
JUDGMENT S.S. Kang, Member (J)
1. Heard both sides.
2. Appellant filed these appeals against the order passed by the Commissioner of Customs whereby the Commissioner of Customs extended the period of six months under Section 110(2) of the Customs Act.
3. The appellants contested the impugned order on the ground that they had received the show cause notice on 7.4.04 and in the show cause notice three days time was given to file reply and personal hearing was fixed on 8.4.04. On 8.4.04 the appellants sent a telegram asking for time for filing reply. The impugned order was passed on 8.4.04. In these circumstances, the contention of the appellants is that the impugned order is passed ex-parte.
4. The appellants are only contesting the order on the ground that the order is passed without affording an opportunity of hearing to the appellants. Admittedly, the show cause notice was issued on 6.4.2004 which was received by the appellants on 7.4.2004. The show cause notice was issued from ICD, Tughlakabad, Delhi and the appellants are situated at Ludhiana and the show cause notice was received on 7.4.2004. In the show cause notice 3 days time was given to the appellants for filing reply and the case was listed on 8.4.2004 for personal hearing. On 8.4.2004, the appellants also sent a telegram asking for time for filing reply. On 9.4.2004 the appellants filed reply to the show cause notice. In these circumstances, I find merits in the contention of the appellants that no proper opportunity was granted to them to defend their case. Hence, the impugned order is set aside and the matter is remanded to the Commissioner of Customs for deciding afresh after affording an opportunity of personal hearing to the appellants.
5. The appeals are disposed of by way of remand.