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2023 (9) TMI 933 - CESTAT KOLKATAEx-parte order - Appellant could not represent its case due to medical conditions - Smuggling - Gold of Foreign Origin - HELD THAT:- Para 20(b) of the Show Cause Notice dwells with the role of the appellant and it only indicates the details of other caes where too the notice is said to be involved in smuggling of gold - it is further that the dates as indicated in medical records of the appellant overlap, coincide and are around the time period herein. Though the appellant has enclosed his medical history for the years 2004-2010 and onwards, it is however noted from the case records, that around the time in January/February 2015, the appellant was undergoing medical tests and treatment at various hospitals and medical college at Guwahati and Delhi and therefore, may have been constrained to cause appearance before the authorities. It is clear from the medical records that almost since January/February of 2015, the appellant has been under constant medical treatment and has been stated to have been admitted at a medical facility subsequently. There are merit in the appellant’s plea that he was in not in a physical and mental state to even in the least focus on the issue, concerning the present matter. It appears from the medical history submitted that the diagnosis of suffering from Pituitary Adenoma has been done as early as, sometimes in January-February 2015. The appeal filed by the appellant is allowed by way of remand to the original authority.
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