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2018 (10) TMI 1678 - AT - CustomsPrinciples of natural justice - case of appellant is that the prohibition order was passed without giving any opportunity to the appellant, therefore there is violation of natural justice - HELD THAT - The prohibition order was passed without following the principals of natural justice. No opportunity was given to the appellant for their defence, therefore without going into the merit of the case, the matter should be decided a fresh by the adjudicating authority after granting sufficient opportunity of the personal hearing to the appellant. Appeal allowed by way of remand.
Issues: Violation of natural justice in passing prohibition order without giving opportunity to the appellant.
Analysis: The Appellate Tribunal CESTAT Ahmedabad, comprising SHRI RAMESH NAIR, MEMBER (JUDICIAL) AND SHRI RAJU, MEMBER (TECHNICAL), heard the appeal for Early Hearing. The appellant's counsel, Shri. S.J. Vyas, contended that the prohibition order was issued without providing any opportunity to the appellant, thus violating natural justice. Reference was made to a previous Tribunal decision in the case of HMT Clearing Agency. On the other hand, Shri. S.K. Shukla, Ld. Superintendent (AR) representing the Revenue, reiterated the impugned order's findings. Upon careful consideration of the arguments and examining the records, the Tribunal observed that the prohibition order was indeed issued without adhering to the principles of natural justice. It was noted that the appellant was not afforded the chance to present their defense. Consequently, without delving into the case's merits, the Tribunal concluded that the matter should be reconsidered by the adjudicating authority. The Tribunal directed that the adjudicating authority should review the case afresh after granting the appellant a proper opportunity for a personal hearing. In light of the above, the impugned order was set aside, and the matter was remanded to the adjudicating authority for a fresh decision. The Tribunal concluded the proceedings by disposing of the Early Hearing, emphasizing the importance of upholding natural justice in such matters.
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