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2020 (1) TMI 1320 - AT - CustomsViolation of principle of natural justice - Baggage Rules - Section 129A of Customs Act, 1962 - case of appellant is that principle of natural justice was required to be followed by considering their written submissions filed by them on 24-4-2019 and no consideration has been given to them - HELD THAT - Ld. Commissioner (Appeals) has violated the principle of natural justice and written submissions filed by the appellant were required to be considered while passing the impugned order, therefore, the impugned order is set aside and matter remanded back to Ld. Commissioner (Appeals) to decide the issue after considering the written submissions filed by the appellant and to give a personal hearing to the appellant, thereafter to pass an order in accordance with law. The appeal is disposed of by way of remand.
Issues: Violation of principle of natural justice in considering written submissions in an appeal under Section 129A of Customs Act, 1962
Analysis: The appellant appealed against an order where they were directed to file written submissions, which were not considered by the Ld. Commissioner (Appeals), leading to an alleged violation of the principle of natural justice. The Ld. AR argued that the appeal was not maintainable before the Tribunal under Section 129A of the Customs Act, 1962, as it pertained to a case of baggage. The Member (J) heard both parties and examined the record. It was noted that the appellant did not challenge the merits of the case but contended that the principle of natural justice was breached due to the non-consideration of their written submissions. Consequently, the objection raised by the Ld. AR was set aside, and the appeal was taken up on its merits. The Member (J) held that the Ld. Commissioner (Appeals) indeed violated the principle of natural justice by not considering the written submissions, which were on record. Therefore, the impugned order was set aside, and the matter was remanded back to the Ld. Commissioner (Appeals) for a fresh decision after considering the written submissions and providing a personal hearing to the appellant. The appeal was disposed of by way of remand, emphasizing the importance of adhering to the principles of natural justice in the adjudication process.
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