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2020 (1) TMI 207 - HC - Customs


Issues Involved: Appeal against judgment and order dated 15th November, 2016 regarding alleged breach of natural justice by the Commissioner of Customs in revoking customs house agency license under Regulation 20(1) of the Regulations of 2004.

Analysis:
1. The High Court admitted the appeal against the judgment and order dated 15th November, 2016, passed by a Learned Single Judge of the Court.
2. The issue involved was addressed quickly as the appeal was heard by the Court today with the consent of both parties, dispensing with formalities.
3. The Court found it challenging for the appellant to establish the case of alleged breach of natural justice by the Commissioner of Customs. The appellant failed to submit a reply to the show cause notice and did not request a personal hearing, leading to the Commissioner proceeding ex parte.
4. While the Court noted that the appellant cannot challenge the order on the grounds of natural justice, they are entitled to prefer an appeal on merits.
5. The Court acknowledged the delay in filing the statutory appeal and preserved the appellant's right to appeal, giving them a chance to present their case on merits by filing an appeal before the Tribunal within four weeks.
6. The Tribunal was directed to hear the appeal on merits, condoning the delay, and dispose of it within six months, allowing the appellant to submit written submissions and evidence while ensuring a fair hearing.
7. The Tribunal was also given the authority to remand the matter back to the Commissioner if deemed necessary.
8. The appeal (APOT No. 72 of 2017) and the connected application (GA No. 705 of 2017) were disposed of by the Court.

 

 

 

 

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