TMI Blog2011 (6) TMI 533X X X X Extracts X X X X X X X X Extracts X X X X ..... atter. At any rate, the adjudication order, without serving show-cause notice and relied upon documents, cannot be sustained, Order-in-Original is issued without complying with natural justice, requirement of pre-deposit waived, matter is remanded back to the adjudicating authority, stay application and appeal are disposed of - C/918/09 - - - Dated:- 17-6-2011 - SHRI MATHEW JOHN,J. Appearan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtner of M/s Global Services (CHA) in his statement under Section 108 of the Customs Act, 1962 has stated that Shri Sangit Aggarwal (appellant) is the real owner of the goods imported in the name of M/s J.V. Industries. The appellant did not appear before the customs authority in spite of several summons issued to him. Therefore, the customs department has filed a criminal complaint before the Chi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imposed on the basis of such finding when the adjudicating authority himself had not come to a final conclusion. He also points out that the show-cause notice against the main importer has been kept pending because that party has not been traced out. 5. The learned DR, on the other hand, submits that the appellant has not appeared before the department despite several summons issued to him. Si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tter for personal hearing nor supplied show-cause notice and relied upon documents. Further, the appellant's claim is that he is an established importer and the department should had no difficulty in serving the show-cause notice. The fact that the appellant did not participate during investigation is not a valid reason for not sending show-cause notice and enclosures to the party. If the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and giving him reasonable opportunity of hearing before passing a fresh order. Therefore, the impugned order is set aside and the matter is remanded back to the adjudicating authority for adjudicating the matter afresh after complying with the principles of natural justice. 9. Both, the stay application and appeal are disposed of accordingly. (Dictated and pronounced in Court) - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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