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2017 (2) TMI 352 - AT - CustomsNatural justice - imposition of penalty u/s 112(a) and / or 112(b) of the Customs Act, 1962 - The impugned Order is undisputedly an ex-parte Order so far as the appellant is concerned. Neither Show Cause notice dated 5.4.2001, nor the personal hearing intimations were received by the Appellant or his son Shri Nitesh Sadarangani - Held that: - Although there is a reference to the appellant in this gist of statement dated 19.10.2000, however as per this gist of statement the appellant was only present in the Warehouse at Vashi, when the container was destuffed. There is however no role attributed to the appellant which can be sufficient for imposition of penalty indicating any knowledge or mens rea - it would be in the interest of justice if the matter is remanded back for de-novo adjudication after complying with the principles of natural justice - appeal allowed by way of remand.
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