GIRNAR IMPEX LTD. AND SIRI AMAR Vs. CC

JUDGEMENT

(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.