ICHIBIAN EXPORTS Vs. COMMISSIONER OF CUSTOMS,

JUDGEMENT

(1.) This stay application is filed by the applicants for the waiver of pre -deposit of duty amounting to Rs 47,91,135/ - apart from a penalty of Rs 10,00,000/ - on proprietor under Section 112 of the Customs Act.

(2.) After hearing for some time we reference to the stay petition filed by the Party we felt that the matter itself can be disposed off on the limited issue. Accordingly, appeal was taken up for regular hearing with the consent of both sides.

(3.) Shri Sampath appearing for the appellants submitted that apart from the merits of the case, the Order suffers from denial of principles of natural justice in as mush as effective hearing has not been given to the party before passing the Order. In support of his contention he referred to the para -8 of the Order. He submitted that since the mother of the appellant was not keeping good health, the appellant could not attend in person on 16.11.2000 and accordingly requested for an adjournment which has not been acceded to by the Authorities as can be seen. On the other hand Smt Radha Arun appearing for the Revenue submitted that sufficient opportunity was given to the party but the same was not availed of. She referred to Para 7 -11 of the Order wherein the adjudicating authority has considered the matter and given reasons for rejecting the adjournment. Further more she submitted that this matter has come before the Tribunal for the second time and matter was remanded earlier.