9911796707
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Issues:
Penalties imposition without personal hearing, rejection of adjournment request, reliance on statements made under duress, foreign origin of goods, violation of principles of natural justice. Penalties Imposition without Personal Hearing: The Appellate Tribunal noted that penalties were imposed on the appellants without a personal hearing, as the Commissioner (Appeals) passed the order without allowing the appellants to present their case in person. The appellants had requested an adjournment due to the Counsel's health issues, seeking a short delay of about 10 days. The Tribunal found that the adjournment request was not made to delay proceedings and should have been granted in the interest of justice. The lack of consideration of the appellants' arguments by the Commissioner (Appeals) due to the ex parte nature of the order led the Tribunal to remand the matter for a fresh decision. Rejection of Adjournment Request: The appellants had made a genuine request for an adjournment based on the Counsel's health issues, which was rejected by the Commissioner (Appeals). The Tribunal found that the denial of the adjournment request without proper consideration of the circumstances was a violation of the principles of natural justice. The Tribunal emphasized that the adjournment was sought in good faith and should have been granted, leading to the decision to remand the case for a fresh hearing. Reliance on Statements Made under Duress: The appellants argued that statements made during their alleged illegal custody by the Department were coerced and retracted later, emphasizing that these statements should not hold evidentiary value. The Tribunal highlighted the importance of considering the retraction made before the Chief Metropolitan Magistrate and the allegations of physical torture and duress. The failure of the authorities to address these aspects in the proceedings was deemed a violation of natural justice principles. Foreign Origin of Goods: The dispute involved whether the goods in question were of foreign origin, with the appellants contending that the goods were locally purchased despite carrying a rubber stamp of Bangladesh. The Tribunal noted the appellants' assertions that the goods were freely available and should have been tested to verify their origin. The failure to allow testing and provide relevant documents to the appellants raised concerns about the validity of the allegations regarding the foreign origin of the goods. Violation of Principles of Natural Justice: The Tribunal observed that the proceedings suffered from a violation of the principles of natural justice due to the ex parte nature of the order and the failure to consider crucial aspects raised by the appellants. The non-supply of records and statements, along with the rejection of the adjournment request, were highlighted as key factors contributing to the violation. The Tribunal set aside the impugned order and remanded the matter to the Commissioner (Appeals) for a fresh decision, allowing the appellants to raise all relevant issues, including those related to natural justice violations.
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