2003 (5) TMI 395 - AT - Customs

Summary

Issues:
1. Challenge against the order of the Commissioner based on the service of show-cause notice.
2. Allegation of not being informed about the final date of hearing.
3. Validity of the notice of personal hearing for specific individuals.
4. Lack of communication of the final hearing date to the appellant.
5. Denial of reasonable opportunity of being heard to the appellant.

Issue 1: Challenge against the order of the Commissioner based on the service of show-cause notice:
The appeal challenges the Commissioner's order confiscating computer parts and a truck under the Customs Act. The main contention is that the show-cause notice was not served as per Section 153 of the Act. The notice was sent to the appellant's address in Kanpur via registered post AD and displayed on the Notice Board at the Customs office. The Tribunal found the notice requirements fulfilled, rejecting the appellant's arguments against it.

Issue 2: Allegation of not being informed about the final date of hearing:
The appellant alleged that the final date of hearing was not intimated by the adjudicating authority. The Tribunal noted that reminders were sent to certain individuals for submission of defense reply and a date of hearing was fixed. However, the appellant raised a valid point regarding the notice of hearing not being properly communicated to him, indicating a procedural lapse.

Issue 3: Validity of the notice of personal hearing for specific individuals:
The Tribunal observed that the notice of personal hearing for a specific date was sent to certain individuals via registered post. However, there was no indication that such a notice was issued to the appellant. The communication regarding the final hearing date was sent to some individuals through Central Excise officers, but there was no evidence of the appellant receiving such communication, highlighting a lack of proper notification.

Issue 4: Lack of communication of the final hearing date to the appellant:
The Tribunal found that the impugned order was passed without affording the appellant a reasonable opportunity to be heard. While certain individuals were informed about the final hearing date, there was no evidence that the appellant received such communication. This failure to notify the appellant of the final hearing date constituted a violation of procedural fairness.

Issue 5: Denial of reasonable opportunity of being heard to the appellant:
The appellant, while acknowledging receipt of the show-cause notice and related documents during detention, emphasized the lack of a reasonable opportunity to be personally heard before the Commissioner's order. The Tribunal upheld this grievance as genuine, setting aside the impugned order affecting the appellant and remanding the case for readjudication. The Commissioner was directed to provide the appellant with a fair opportunity to respond to the show-cause notice and be heard in accordance with the principles of natural justice.

This detailed analysis of the judgment highlights the procedural irregularities concerning the service of notices and the denial of a reasonable opportunity of being heard to the appellant, leading to the decision to remand the case for readjudication.