Custom
TRT-2025-
Cestat Ahmedabad
Date:-10-08-22
In:-
Issue Favourable to Tax Payer ?:- 0
Order Date – 10 August 2022
Facts –
- The Appellant, Piyush S Viramgama, were alleged to be involved in forged /fake VKGUY /DEPPB license and imports for which he was held liable for penalties under Section 112(a) of the Customs Act, 1962 and under Section 114AA of the Customs Act, 1962 on 28.02.2014.
- The appellant alleged that the department chose to send the personal hearing memos to the jail, and without waiting for confirmation as to whether the Appellant was still in custody, proceeded to adjudicate the matter, even though they had residential address of the appellant.
- Also, the request for cross–examination by appellant was also not considered by the Ld. Commissioner.
- Aggrieved, the appellant filed an appeal.
Issue –
- Whether the order in original passed is in violation of principles of natural justice?
Order –
- The Tribunal observed that it is the basic principle of the Natural justice that no one can be condemned unheard. Principles of Natural Justice are the cardinal principles, which must be followed in every judicial and quasi judicial proceeding. Authorities should exercise their powers fairly reasonably & impartially in a just manner. They should not decide a matter on the back of the party.
- In this position, they held that there is clear violation of natural justice. Therefore, ex-parte order passed by the Adjudicating Authority will not sustain.
- Accordingly, the impugned order was set aside and the matter was remanded back to the Adjudicating Authority for passing a fresh order after granting sufficient personal hearing.
- The Appeal are allowed by way of remand to the Adjudicating Authority.
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