2011 (4) TMI 305 - AT - Customs

Application of stay - They also stated that issuance of summon to Shri Kuldeep Jhanji the present appellant is not verifiable and also the record does not have the particulars of statement recorded - It might be the case where entire material must have been transmitted to the adjudicating authority in the meantime. The appellant is therefore directed to appear before the ld. Adjudicating Authority on 15th May 2011 and make an application for fixation of date of hearing - The authority upon hearing the appellant following process of natural justice shall pass appropriate order as expeditiously as possible - Appeal are disposed of

Summary

Issues:
Violation of natural justice leading to remand for re-adjudication.

Analysis:
The appellant's counsel requested a fair hearing before the adjudicating authority and asked for two weeks to prepare the defense. The counsel also demanded that all relevant documents be provided before the hearing. The Revenue did not strongly object to these submissions. After hearing both sides and reviewing the reply from Lucknow DRI, it was noted that there were discrepancies regarding the summon and recorded statements. The appellant was directed to appear before the adjudicating authority on a specified date to apply for a hearing. The authority was instructed to ensure the process followed natural justice and to provide the necessary documents to the appellant within legal limits for a fair rebuttal opportunity.

The tribunal acknowledged the importance of completing the adjudication process fairly and expeditiously. Recognizing a violation of natural justice as an incurable defect at the appellate stage, the matter was remanded to the adjudicating authority for re-adjudication following the outlined procedure. Consequently, both the stay application and the appeal were disposed of. The judgment was dictated and pronounced in open court, emphasizing transparency and accountability in the legal process.