RAMESH HEGDE Vs. COMMISSIONER OF CUSTOMS, BANGALORE

JUDGEMENT

(1.) BY this application, the appellant is seeking restoration of the appeals, which were dismissed for non -appearance by Final Order Nos. 119 to 124/2004, dated 27 -1 -2004. The appellant has submitted that they did not receive the hearing notice and hence they were prevented from appearing on the date of hearing. They contend that as they were not aware of the date of hearing the appeals were dismissed for non -appearance. They seek for restoration of the appeal.

(2.) HEARD both sides in the matter.

(3.) ON a careful consideration we notice from the records that the hearing notice has been issued for 26th December, 2003. There is no proof of service of notice for hearing on 27th January, 2004. Therefore the appellants prayer for restoration of appeals is justified. The Final Order Nos. 119 -124/2004, dated 27 -1 -2004 is recalled and the appeals are restored to its original number. The appeals to come up for final hearing on 1st September, 2004.