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2018 (12) TMI 266 - AT - CustomsMaintainability of appeal - Section 128 of the Customs Act, 1962 - appellant submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the facts and the law - principles of natural justice - Held that - The reasons given by the appellant appears to be bona fide as the part of the unit of the appellant was taken over by the Metro Rails and there were disruptions in the business activities of the appellant - In view of these facts, it is deemed appropriate to set aside the orders and remand the matter back to the original authority to pass a fresh order after affording a reasonable opportunity of hearing and after complying with the principles of natural justice - appeal allowed by way of remand.
Issues: Appeal against rejection of appeal on non-maintainability under Section 128 of the Customs Act, 1962.
Analysis: The appellant was sanctioned duty drawback but failed to produce the bank realization certificate, leading to a demand for duty drawback, interest, and penalty. The appellant contended that they realized the foreign exchange covered by the shipping bills, did not receive the show-cause notice, and were not able to file a reply or appear for a personal hearing, resulting in an ex-parte order by the original authority. The Commissioner (A) rejected the appeal on non-maintainability without delving into the merits of the case. The appellant argued that the order was unsustainable as the facts and law were not properly appreciated. They highlighted disruptions in business activities due to a part of their unit being taken over by Metro Rails, leading to non-receipt of the show-cause notice. The appellant's reasons were considered bona fide, and it was decided to set aside the orders and remand the matter to the original authority for a fresh decision after providing a reasonable opportunity of hearing and ensuring compliance with the principles of natural justice. The appeal was allowed for remand to the original authority for a fresh decision after considering the appellant's reply to the show-cause notice. The operative portion of the order was pronounced on 30/11/2018.
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