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Appeal against absolute confiscation of man-made fabrics and penalty imposition under Customs Act. Analysis: The judgment pertains to an appeal against the absolute confiscation of 82,850 yards of man-made fabrics seized from the appellants' premises, along with a penalty of Rs. 2 lakhs imposed on them. Additionally, the Commissioner demanded duty payment and imposed penalties on another entity under the DEEC scheme for breaching Customs Notification conditions. The penalty on the appellants was based on the Commissioner's finding that they abetted the importer's offense by diverting fabrics intended for export products to the local market. The appellants argued that the Commissioner's order was ex parte, as they were not given sufficient opportunity to respond to the show cause notice, and the goods were confiscated before adjudication. They contended that the SCN did not propose absolute confiscation but redemption against a fine. The Tribunal noted that the appellants did not file a reply or attend the hearing, leading to an ex parte order. The order for absolute confiscation exceeded the SCN's scope, necessitating a remand to provide the appellants an opportunity to respond and be heard, ensuring compliance with natural justice principles. In conclusion, the Tribunal set aside the Commissioner's order and remanded the case, directing a fresh speaking order to be passed in accordance with the law and principles of natural justice. This decision aimed to allow all noticees another opportunity to reply to the SCN and be personally heard, ensuring a fair process in the adjudication of the appeal.
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