Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

Home Case Index All Cases Customs Customs + AT Customs - 2008 (3) TMI AT This

  • Login
  • Referred In
  • Summary

Forgot password       New User/ Regiser

⇒ Register to get Live Demo



 

2008 (3) TMI 149 - AT - Customs


Issues: Violation of principles of natural justice in imposition of penalty under Customs Act, 1962.

In this judgment by the Appellate Tribunal CESTAT, Mumbai, the issue revolved around the imposition of a penalty of Rs. 1 lakh on the appellant under the provisions of section 112A of the Customs Act, 1962. The appellant, who was in detention at Nashik Central prison, claimed that he was not given a fair chance to represent his case before the adjudicating authority. Despite the appellant's wife informing the authority about his detention and requesting direct communication, the authority proceeded with the case by affixing a notice on the Air Cargo complex's notice board. The tribunal found that the adjudicating authority failed to grant another opportunity to the appellant to present his case, leading to a gross violation of principles of natural justice. The tribunal set aside the impugned order and directed the appellant to file a reply to the show cause notice within four weeks for further proceedings. The tribunal emphasized the importance of granting a personal hearing before reaching a conclusion, thereby allowing the appeal by way of remand.

 

 

 

 

Quick Updates:Latest Updates