TMI Blog1979 (10) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... ll material times, held an import licence which was valid uptil 30th April, 1975 for the import of dates from Basra to Bombay. The petitioner had arranged to import dates under his import licence by a country craft named "Vishwa Mohini". According to the petitioner, he had taken all precautions that the said vessel should reach Basra in time where it would discharge the consignment to be discharge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was issued by the Appraiser, Special Investigation and Intelligence BR, under the provision of Section 124 of the Customs Act, 1962, calling upon the petitioner to show cause why his consignment of dates should not be confiscated and why penalty should not be levied upon him for having made a wrong statement in the Bill of Lading/Entry that the consignment of dates was shipped from Basra prior to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal to the Collector of Customs, viz., the 3rd respondent, who, by his impugned order dated 3rd January, 1976, rejected the petitioner's appeal on the ground that it was time-barred. Being aggrieved by the orders dated 22nd July, 1975 and 3rd January, 1976 passed by respondents 2 and 3 respectively, the petitioner has filed the present petition. 2. The controversy between the parties is whether ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not been shown or even been brought to the notice of the petitioner and that no opportunity had been given to the petitioner to make his submissions in respect thereof. That being so, the impugned order dated 22nd July 1975 was passed clearly in breach of the elementary principles of natural justice. With his habitual fairness, this was not seriously disputed by Mr. Dalal, the learned Counsel appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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