KEDIA OVERSEAS LTD. Vs. COMMISSIONER OF CUSTOMS, VISAKHAPATNAM

JUDGEMENT

(1.) THE stay applications and the appeals are taken up together for disposal in view of the submissions made by the appellants that there is a gross violation of Principles of Natural Justice inas -much as that the appellants prayer for (a) furnishing a copy of documents as already listed in the impugned order was not furnished; (b) the prayer for calling the witnesses for cross -examination was not provided to them; and (c) that the copy of the bond which they are supposed to have executed has not been given to them.

(2.) WE have called for para -wise comments from the Commissioner on the submissions already made by the Counsel on 22 -7 -2004. The learned SDR filed the para -wise comments on 6 -9 -2004 and today.

(3.) WE have heard both sides in detail and find that the grievances made by the appellants that there is a violation of Principles of Natural Justice is a justified ground.