TMI Blog2021 (12) TMI 1346X X X X Extracts X X X X X X X X Extracts X X X X ..... t No.2-Appellate Authority has clearly committed grave and serious error of law in coming to the conclusion that an opportunity was not required to be given before passing the impugned orders, to say the least, this approach of respondent No.2 Appellate Authority is clearly opposed and contrary to the principles of natural justice and the impugned order deserves to be quashed on this ground alon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acting under or on behalf not to auction the goods under seizure and confiscation in the control of the superintendent of Customs (Godown)/Respondent consequent to Order-In-Original No.976/2021-22 (AP-ADM) dated 20.07.2021 vide Annexure-C. c. Pass such other order or orders as the case may be in the circumstances of the case. 2. Heard Sri. Kiran S. Javali, learned Senior counsel, for the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent No.2 for disposal in accordance with law. 4. Per contra, learned counsel for the respondents supports the impugned Assessment Orders submits that there is no merit in the petition and the same is liable to be dismissed. 5. As rightly contended by learned Senior counsel for the petitioners, respondent No.2-Appellate Authority has clearly committed grave and serious error of law in c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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