M/S. OSWAL HANDICRAFTS Vs. CC KANDLA

JUDGEMENT

(1.) THIS stay petition is directed against order in original No. KDL/COMMR/02/2012 -13, dt. 22.05.12. On perusal of the records of the stay petition filed, we find that the appellant has been penalised under the provisions of Section 114A(i) and 114AA of the Customs Act, 1962.

(2.) AFTER hearing both sides for substantial time on the stay petition, we find that the appeal itself could be disposed of at this juncture as it lies in a narrow compass, accordingly we allow the stay petition filed by the appellant and take up the appeal itself for disposal.

(3.) LD . DR would submit that the appellant did not answer to the summons served upon his residential premise and was not traceable at all. It is his submission that the show cause notice must have been served and if it is not so still the show cause notice was displayed on the notice board of the customs house which would tent amount to serving of the show cause notice to the appellant.