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Issues involved:
- Violation of principles of natural justice in passing the impugned order without affording a personal hearing to the appellants. Detailed Analysis: The appeal was filed by M/s. Basera Exports against the Order-in-Original confiscating imported goods and imposing duty and penalty. The appellant's advocate argued that the order violated natural justice as no personal hearing was granted, highlighting discrepancies in the hearing dates. The advocate requested a remand for re-adjudication with proper hearing. In opposition, the Respondent's representative emphasized that the Commissioner had provided multiple opportunities for hearings, which were not utilized by the appellants. The Respondent detailed instances where the appellants either sought adjournments or did not appear for scheduled hearings. It was contended that adequate opportunities were given, and the Commissioner considered all submissions before passing the order. Upon considering both sides, the Tribunal reiterated the fundamental principle of natural justice that a matter should not be decided without affording a fair hearing. While acknowledging the multiple hearing opportunities provided, the Tribunal noted a crucial lapse where no personal hearing was scheduled on the final date before the order was passed. The Tribunal found a violation of natural justice as the matter was not decided promptly after the last scheduled hearing, and no intimation of a personal hearing was sent before the decision was made. Consequently, the Tribunal set aside the impugned order and remanded the case to the Commissioner for re-adjudication. The Commissioner was directed to provide a reasonable opportunity for a personal hearing to the appellants, who were instructed to attend the scheduled hearing. The decision underscored the importance of upholding principles of natural justice in administrative proceedings.
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