TMI Blog2011 (12) TMI 502X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted by the learned Advocate on behalf of the appellant that in this case when Mrs. Sheetal D. Shah arrived in India from Dubai by Cathay Pacific Airways, her baggage was found containing undeclared Diamond and jewellery, which was seized and she was arrested. On the basis of her statement, her husband Shri Deepak Shah was also arrested when he came to India. Subsequently, in December, 2007 Shri Deepak Shah was detained under COFEPOSA and after completing the detention of one year he came out from the jail in December, 2008. Father of Mrs. Sheetal D. Shah was suffering from cancer. Shri Deepak Shah along with his family was living in a rented house, which had been taken by them, had to be vacated and, therefore, the address given by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only on 25-12-2008. On going through the orders, we find that no reply was received from the appellants to the show-cause notice issued by the Department. Hence a further reminder letter was sent to the appellants by the Adjudicating authority intimating them that they should send reply within 10 days and letter sent to Mrs. Sheetal Shah and Shri Deepak Shah were returned by the postal authorities with the remarks not claimed . However, the learned Advocate on behalf of the appellants replies that the question of not claimed does not arise since subsequently Shri Deepak Shah was taken into custody from the same place and his detention under COFEPOSA was for a term of one full year. In any case, the show cause notice had been served on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... circumstances of this case, we consider that this is a fit case for condonation of delay as a special case on humanitarian grounds. Accordingly, we condone the delay and take up the stay petition for disposal. 6. In view of the fact that the adjudication order has been passed ex parte, learned Advocate submitted that the matter may be remanded to the Adjudicating authority so that the matter could be heard on merit following the principles of natural justice. He also submitted that appellants will co-operate in speedy adjudication and will not cause undue delay. Accordingly, we allow the waiver of pre-deposit and set aside the impugned order and remand the matter to the Adjudicating authority, who shall decide the issue on merits after ..... X X X X Extracts X X X X X X X X Extracts X X X X
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