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2024 (3) TMI 465 - AT - CustomsSeizure of goods - Show Cause Notice issued - beyond the maximum extended period of limitation of 12 months - No Opportunity for hearing - Violation of natural justice - HELD THAT:- We find that there is no finding on record in terms of reply by the Appellant to the show cause notice served or that personal hearing was rescheduled taking into consideration reasons stated by the Appellant for not being able to attend the same in the first place. We find that the impugned order has been passed by the Learned Commissioner of Customs drawing inference from only the issuance of show cause notice and letters of personal hearing to the Appellant whereas in the light of natural justice the requests made by the Appellant towards rescheduling of personal hearing should be considered. We are of the considered view that the Appellant shall be provided with an opportunity to be heard and present their submissions - We set aside the impugned Order and allow the appeals by way of remand to the Adjudicating Authority to consider the issue afresh.
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