9911796707
TMI Blog2007 (1) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... lared the quantity of goods imported by him and the value of the goods which was imported by him. On this presumption, the goods were detained and subsequently by the impugned order confiscated and demand of duty was confirmed on the appellant along with the imposition of penalties. The learned advocate submits that the question of mis-declaring the goods does not arise because the goods were found to be as declared. It is also his submission that the Revenue authorities had drawn samples of the goods, which were imported in all three cases and sent for test. As the test reports were not given to the appellant, the whole order-in-original seems to be passed without hearing their side of case. It is also his submission that in one of the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for provisional release of the goods. 5. We find that order-in-original has been issued in very hurried manner without following any principles of natural justice. The charge of mis-declaration of value and quantity is a serious one. This charge should have been concluded only after hearing the appellant or his representative by the adjudicating authority. In the absence of any finding in the order that the appellant had been given a chance to represent their case, the impugned order is issued in violation of the principles of natural justice. In the adjudication proceedings, following the principles of natural justice is the most important issue, if not followed vitiates the whole order in original. In view of this, we set aside the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held that it is true that such benefit enacted under the said proviso covered a class of tenants, still the said protection would be available to a tenant only as an individual, hence, it gave the tenant concerned a locus poenitentiae to avail the benefit or not. It also held that the benefit given under the said section was purely personal to the tenant concerned, hence, such a statutory benefit though mandatory, can be waived by the person concerned. 14. From the ratio laid down by the Privy Council and followed by this Court in the above-cited judgments, it is clear that even though a provision of law is mandatory in its operation if such provision is one which deals with the individual rights of person concerned and is for his benefi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we find that the Revenue has hot only enhanced the duty leviable on the appellant but also have gone a step further by way of imposing penalty as well as fine in lieu of confiscation, which has adversely affected the interest of the appellant. We, therefore, hold that the appellant has been penalized without having been provided an opportunity to defend himself fully. We also notice that even a personal hearing has not been granted by the adjudicating authority while coming heavily on the appellant. In view of this, we find that the ratio laid down by the Hon ble Supreme Court is in no way binding and therefore, we order remand in this case so as to uphold the law. The appeal is allowed by way of remand. (Pronounced in the open Court ) - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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