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Opportunity of hearing not granted in the order of the Commissioner of Customs (Adjudication), Mumbai. Analysis: The judgment pertains to a batch of cases where the applicants raised grievances that the order passed by the Commissioner of Customs (Adjudication) in Mumbai was done without granting them an opportunity of hearing. The Tribunal, comprising Ms. Jyoti Balasundaram and Shri J.H. Joglekar, noted that during the previous hearing, the Deputy Registrar was directed to bring the case records, leading to the waiver of pre-deposit of penalties imposed on the applicants. The Tribunal found merit in the applicants' claim that the impugned order was ex-parte in nature. The case involved allegations related to the import of second-hand machinery under fabricated documents. Penalties were imposed on various entities involved, including M/s. Arbee Star Maritime Agencies Pvt. Ltd., its Director, M/s. Bahr Behrend Agencies Ltd., and M/s. O.K. Cargo Craft Pvt. Ltd. The Commissioner held these entities responsible for the fraud and imposed significant penalties on them. However, upon reviewing the order and records, the Tribunal observed that the order was passed in violation of the principles of natural justice. Specifically, the Tribunal noted that M/s. O.K. Cargo Craft Pvt. Ltd. had requested copies of relied-upon documents to prepare their response but had not received them. The Tribunal found discrepancies in the records regarding the appearance of counsel for M/s. O.K. Cargo Craft Pvt. Ltd. during the hearing. Additionally, the other appellants did not file any replies or make submissions against the charges leveled against them. Due to these violations of natural justice, the Tribunal set aside the impugned order and remanded the cases to the adjudicating authority for a fresh decision in compliance with the law. In conclusion, the Tribunal allowed the appeals by remand, emphasizing the importance of adhering to principles of natural justice, providing copies of relied-upon documents, and granting a reasonable opportunity of personal hearing to the concerned parties.
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