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Violation of principles of natural justice due to lack of personal hearing and non-supply of essential documents. Analysis: The appeal before the Appellate Tribunal CEGAT, CALCUTTA involved the issue of violation of principles of natural justice. The appellant argued that the case was adjudicated without providing a sufficient opportunity for personal hearing. The appellant claimed that the baggage tag, crucial for their defense in a case involving the seizure of foreign currencies, was not provided to them despite a request for its supply. The appellant contended that the baggage tag, which would identify the passenger associated with the baggage in question, was essential for clarifying the situation. The appellant's representative highlighted discrepancies in the baggage tags seized and the one claimed to have been provided to them, emphasizing the importance of the correct tag for their defense. The respondent countered the appellant's arguments by stating that the claim of someone appearing for the hearing on a specific date was contradicted by the notations on the original file, which indicated that no one appeared for the hearing as claimed by the appellant. Additionally, the respondent argued that a xerox copy of the baggage tag seized from another individual had already been provided to the appellant along with relevant documents, refuting the appellant's assertion of non-supply of the essential document. Upon considering the submissions from both sides, the Appellate Tribunal found merit in the appellant's argument regarding the non-supply of the crucial baggage tag and the lack of a proper hearing. The Tribunal noted that the impugned order was passed without hearing the appellant's case adequately, especially in light of the appellant's request to defer the hearing due to the non-supply of the specific baggage tag necessary for their defense. Therefore, the Tribunal set aside the impugned order and remanded the matter to the adjudicating authority for a fresh adjudication, emphasizing the importance of providing the appellant with the necessary documents and conducting a fair hearing. The Tribunal allowed the appeal by way of remand, granting the appellant the opportunity to raise their issues before the adjudicating authority in the future proceedings.
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