2001 (1) TMI 268 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi dispensed with the pre-deposit of penalty of Rs. 5 lakhs imposed on the applicant and remanded the case for a fresh decision due to lack of personal hearing, contravening principles of natural justice. The Commissioner of Customs, New Delhi is directed to provide a reasonable opportunity for the applicant to be heard in defense. The appeal was allowed by remand.