2015 (5) TMI 952

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..... der-in-Original, it was found that the Adjudicating authority demanded Customs duty and also confiscated the goods and imposed penalty on the importer M/s. Narayan Impex and also imposed penalty on the appellant and others. The appellant’s prayer before the Commissioner (Appeals) is against the penalty of ₹ 52,56,555/-. Since it is clearly established the entire advance licence has been ob .....

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..... e decided based on the written submissions. 2. The appellant in written submissions stated that both Adjudicating authority and lower appellate authority have decided the case ex parte without giving adequate opportunity of being heard, which is violation of natural justice. They stated that the Adjudicating authority has imposed penalty of ₹ 52,56,555/- on M/s. Narayan Impex along with .....

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..... st the importer of M/s Narayan Impex and others. She also relied on the decision of the High Court of Madras in the case of M. Vijay Anand Vs CESTAT, Chennai reported in 2013 (296) E.L.T.145 (Mad.). 3. On a perusal of the Order-in-Original and the impugned order, it was found that the appellant has not appeared before the Adjudicating authority or before the lower appellate authority inspite .....

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