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Issues: Breach of natural justice and statutory requirements under Section 124 of the Customs Act, 1962.
Analysis: The case involved the appellant sending gold bars to a party in India, which led to a customs investigation. The appellant sought re-export of the gold, but the customs authority refused. The High Court allowed re-export on furnishing a bank guarantee, but the gold was not released. Subsequently, the gold was confiscated by the Commissioner of Customs without granting a personal hearing, leading to the dismissal of the Supreme Court Special Leave Petition (SLP). The appellant appealed to the Appellate Tribunal, arguing a breach of natural justice and statutory requirements under Section 124 of the Customs Act, 1962. The Appellate Tribunal acknowledged the failure to provide an opportunity for a hearing under Section 124 (2) of the Customs Act and breach of natural justice. Consequently, the impugned order was set aside, directing the Commissioner of Customs to readjudicate the case in compliance with Section 124 and principles of natural justice. The Tribunal emphasized the importance of adhering to procedural fairness and statutory requirements in customs proceedings. The appellant's counsel requested the release of the gold upon furnishing a bank guarantee, which was left for the Commissioner's consideration. The Tribunal instructed the Commissioner to decide the matter within one month and emphasized the appellant's cooperation for swift resolution. Additionally, a dasti order was granted due to the substantial value of the gold, ensuring prompt delivery of the order to the appellant's advocate for necessary action. In conclusion, the Appellate Tribunal upheld the principles of natural justice and statutory obligations under the Customs Act, directing the Commissioner of Customs to re-examine the case while emphasizing expeditious resolution and procedural fairness in customs proceedings.
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