2013 (7) TMI 1039 - AT - Customs

Summary

Issues involved: Stay petition regarding penalty u/s 112(a) of the Customs Act, 1962 without proper notice and defense.

In the judgment by Appellate Tribunal CESTAT AHMEDABAD, the appellant contended that penalty was imposed u/s 112(a) of the Customs Act, 1962 without proper notice and defense. The Tribunal noted that the show cause notice was not served on the appellant, and the order in original was not provided. It was observed that the appellant, a citizen of India, was not given the opportunity to reply to the show cause notice or defend the case before the authorities. The Tribunal emphasized that serving the notice and considering the reply are essential for imposing a penalty, highlighting a violation of principles of natural justice. The adjudicating authority was directed to serve all relied upon documents to the appellant for a fair opportunity to respond within a specified timeline. The Tribunal clarified that no opinion on the case's merits was given, leaving all issues open for the adjudicating authority to decide in the remand proceeding. The stay petition and appeal were disposed of through remand for further proceedings.