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TMI Blog2015 (11) TMI 1459X X X X Extracts X X X X X X X X Extracts X X X X ..... er : Shri Udayan Ganguly, Consultant For the Respondent : Shri S.Sharma, Commr.(A.R.) ORDER Per Dr.I.P.Lal. 1. Heard both sides and perused the records. 2. Instant appeal is filed against the order dated 30.4.2013 passed by the Commissioner of Customs(Prev.), W.B., Kolkata imposing therewith penalty of Rs. 10.00 Lakhs and Rs. 12.00 Lakhs on the appellant under section 114(iii) and section 11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal by 15.12.2014, the Tribunal will admit the appeal without insisting on any technicalities like limitation and the pre-deposit etc.. In pursuance to the said order the present appeal is taken up for disposal. 4. As per contra the ld.A.R. for the Revenue submitted that the appellant in this case had repeatedly avoided his appearance before the investigating officer and they did not appear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld.adjudicating authority. The ld.A.R. has however pointed out that the appellant was informed vide letter dated 29.11.2012, about the date of personal hearing. On perusal of the impugned communication, we observe that three consecutive dates of hearing were informed as 06.12.2012/ 11.12.2012/ 18.12.2012. It however noticed from the order that the matter was heard by the ld.adjudicating authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs Act, the adjudicating authority, if sufficient cause is shown, grant time to the parties and adjourn the hearing provided that no such adjournment shall be granted more than three times to a party during the proceedings. 5.4 It is evident from the above provisions of Customs Act, 1962 that a reasonable opportunity is to be provided to a person before imposing any penalty on him. In this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction that the ld.Commissioner shall decide the case afresh after giving a reasonable opportunity of hearing to the appellant. We also direct that after receipt of this order that the appellant should intimate his address on which personal hearing letters are to be served to him. Consequently the order of imposition of penalty on the appellant is set aside and a fresh order is to be passed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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