2004 (5) TMI 423

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Respondent. [Order]. - Heard both sides. 2. Appellants filed these appeals against the order passed by the Commissioner of Customs whereby the Commissioner of Customs extended the period of six months under Section 110(2) of the Customs Act. 3. The appellants contested the impugned order on the ground that they had received the show cause notice on 7-4-2004 in the show cause notice .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... filing reply and the case was listed on 8-4-2004 for personal hearing. On 8-4-2004, the appellants also sent a telegram asking for time for filing reply. On 9-4-2004 the appellants filed reply to the show cause notice. In these circumstances, I find merits in the contention of the appellants that no proper opportunity was granted to them to defend their case. Hence, the impugned order is set aside .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X