2023 (8) TMI 1168 - SCH - Customs

Violation of principles of natural justice - appellant not represented inasmuch as no one was present to represent the appellant - HELD THAT - The appellant herein was not present before the Tribunal and, therefore, the appellant herein was not heard in the matter. It appears that even on earlier occasions, namely, 04.10.2016 and 27.10.2016, there was no representation on behalf of the appellant herein. Be that as it may, if the appellant had been heard, possibly the Tribunal would have had the assistance of the representation made on behalf of the appellant herein to counter the submissions made by the respondent/Customs and possibly, the Tribunal having had the benefit of both perspectives, would have passed an appropriate order. It is found that justice would be sub-served, if the appellant is given an opportunity of appearing before the Tribunal and making its submissions so as to effectively contest the appeal filed by the respondent herein before the Tribunal - the matter is remanded to the Tribunal for re-consideration of the appeal filed by the respondent herein in accordance with law and after giving an opportunity to both sides for making their submissions thereon. Appeal allowed by way of remand.

Summary

Issues involved:
The issue involves the violation of principles of natural justice due to the absence of the appellant during the hearing before the Tribunal, leading to the passing of an order without the appellant's representation.

Summary:

The appellant challenged the final Order dated 23.02.2017 passed in Customs Appeal No. C/52193/2014-Cu(DB) arising from Order-in-Original No.68/RKB/CCE/NCH/2013 dated 26.12.2013 by the Commissioner of Customs (Adjudication), New Delhi. The appellant's counsel argued that the impugned order was passed without the appellant's presence, highlighting a violation of natural justice. The respondent's counsel acknowledged the absence of the respondent during the hearing. Upon review, the court noted the appellant's absence on multiple occasions, emphasizing the importance of both parties being heard for a fair decision. Consequently, the impugned order was set aside, and the matter was remanded to the Tribunal for reconsideration, allowing both sides to present their submissions. The parties were directed to appear before the Tribunal on a specified date, with permission granted to file additional documents. The Civil Appeal was allowed, with no costs imposed, and pending applications were disposed of.