2023 (1) TMI 1107 - AT - Customs

Refund of Special Additional Duty of Customs (SAD) - Can the refund can be claimed after the period prescribed by the Notification No.102/2007-Cus. dated 14.09.2007? - HELD THAT - It is the first principle of law that justice must not only be done but must also be seen to be done. It is clear from the impugned order that the appellant has not been heard, for whatever reason, and without following the principle of natural justice, the appeal has been decided against the appellant. There are force in the submissions of learned Counsel that this ground itself is sufficient for setting aside the impugned order and therefore without going into the merits of the matter, the case is remanded to the 1st Appellate Authority to decide the Appeal afresh after giving due notice to the appellant for personal hearing and also giving sufficient opportunity of hearing to the appellant. The appeal is accordingly, allowed by way of remand to the Commissioner of Customs (Appeals).

Summary

Issues:
1. Challenge to order of Commissioner of Customs (Appeals) rejecting appellant's appeal and confirming Order-in-Original.
2. Whether refund of Special Additional Duty of Customs (SAD) can be claimed after the prescribed period by Notification No.102/2007-Cus.

Analysis:
1. The appeal was filed challenging the order of the Commissioner of Customs (Appeals) rejecting the appellant's appeal and confirming the Order-in-Original passed by the Adjudicating Authority. The primary issue was whether the decision of the Commissioner of Customs (Appeals) was valid, considering the appellant's claim for refund of Special Additional Duty of Customs (SAD).

2. The Hon'ble Member (Judicial) heard arguments from both parties and reviewed the case records, including written submissions and relevant case laws. During the proceedings, the appellant's counsel raised a preliminary issue regarding the lack of opportunity for a hearing before the Commissioner of Customs (Appeals). The appellant contended that the decision was made without granting a fair hearing, invoking the principle of natural justice.

3. Emphasizing the importance of justice being seen to be done, the Hon'ble Member acknowledged that the appellant was not given a proper hearing before the Commissioner of Customs (Appeals). Without delving into the merits of the case, the decision was made to remand the matter back to the 1st Appellate Authority for a fresh consideration. The appellant was directed to appear before the authority for a personal hearing and to be given sufficient opportunity to present their case.

4. Consequently, the appeal was allowed by way of remand to the Commissioner of Customs (Appeals) for a reevaluation of the matter. The decision was pronounced in the open court on 13/01/2023, highlighting the importance of upholding principles of natural justice in legal proceedings.