2005 (5) TMI 470 - AT - Customs

Summary

Issues: Gross violation of principles of natural justice in passing an order before granting a personal hearing.

In the judgment delivered by the Appellate Tribunal CESTAT, Mumbai, the issue of a gross violation of principles of natural justice was addressed. The impugned order, dated 12-5-2000 and issued on 15-5-2000 by the Deputy Commissioner of Customs, was found to have been signed before the appellant was granted a personal hearing. The sequence of events revealed that the appellant sought an adjournment for a hearing date fixed on 5-5-2000 or 8-5-2000. Subsequently, a reply was filed on 21-7-2000, requesting another opportunity for a personal hearing. Despite this, the Deputy Commissioner passed the order in May 2000, even before the appellant's personal hearing on 18-8-2000. The Tribunal agreed with the appellant's contention and held that such a violation of natural justice necessitated setting aside the impugned order and remanding the matter for fresh adjudication by the Deputy Commissioner. The appellants were assured an effective opportunity to present their defense, with a directive to cooperate with the revenue and avoid unnecessary adjournments. The appeal was allowed by way of remand, and the stay petition was disposed of accordingly.