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2013 (1) TMI 255 - AT - CustomsNon issue of notice for personal hearing for personal hearing - jurisdiction of Commissioner of Customs (Imports), Nhava Sheva - Held that:- In this case, the principles of natural justice has been violated as the information sought by the appellant under RTI Act shows that there is no record of notice for personal hearing sent to the appellants. Further, agreeing with the argument of assessee that the show cause notice merged with the order of the Commissioner of Customs (Adjudication), Mumbai dated 31/12/2007 and attained finality which has been set aside by this Tribunal on 04/09/2009. Therefore, Commissioner of Customs (Imports), Nhava Sheva has got the jurisdiction to adjudicate the show cause notice. Thus the impugned order set aside and remand the matter back to the Commissioner of Customs (Imports), Nhava Sheva to adjudicate afresh after giving a reasonable opportunity to the appellants to present their case, keeping all the issues open.
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