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2014 (7) TMI 843 - CALCUTTA HIGH COURTPrinciple of natural justice - refusal to grant adjournment - Prohibited goods - seizure of the Red Sanders Wood - Held that:- authorities acted in the contravention of the provisions contained under Section 122A of the said Act in not granting the adjournment though provided for. Furthermore, the petitioner was unheard as the reply came to be filed on the next day of the impugned order which was not allowed to be taken on the Court. - order impugned is set aside to the extent it operates against the petitioner - matter remanded back for re-adjudication - decided in favor of assessee.
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