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2016 (8) TMI 1330 - AT - CustomsAbsolute Confiscation - foreign currency - penalty - principles of Natural Justice - Held that: - As regards this hearing notice as per the submission of the appellant, the same was received on 15/04/2006 therefore, the hearing could not be attended. Thereafter, the adjudication order was passed exparte. From this fact, it is clear that the appellant could not avail the opportunity of hearing of the case - matter remanded to the original adjudicating authority for passing a fresh denovo adjudication order - appeal allowed by way of remand.
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