9911796707
TMI Blog2013 (1) TMI 669X X X X Extracts X X X X X X X X Extracts X X X X ..... o comply with either the principles of natural justice or for that matter, the need for the Appellate Authority to write a proper reasoned order. A failure to comply with the principles of natural justice results in a situation where, in a challenge under Article 226 of the Constitution, this Court is constrained to set aside the order and to remand the proceedings back to the adjudicating authority. The fact that the report has been disclosed in the affidavit in reply would indicate that there was no reason or justification not to do so at the earlier stage. Thus without this Court expressing any view on the merits of the allegations against the Petitioner set aside the impugned order of the Appellate Authority which in turn confirmed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also is without prejudice to any other action that may be taken against you under any other Law for the time being in force in the Union of India. The Development Commissioner in paragraph 8 of the order of adjudication specifically recorded that the Advocate for the Petitioner had sought a copy of the document submitted by the Customs authorities on which the notice to show cause had placed reliance. Before the Appellate Authority, the Petitioner had filed written submissions (Exh.I) drawing attention to the fact that the report on the basis of which the notice to show cause has been issued had not been made available despite a request for a copy. A specific ground has been raised in the Petition filed before this Court (Ground (B) of P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lied with the same. Hence the Committee concluded that the firm was guilty of violating the provision of para 6.8(b) of FT/EXIM Policy by effecting DTA sale without obtaining the prior permission of the DC, SEEPZ SEZ. The Committee also noted that the firm has fraudulently filed the duty drawback claim and obtained the duty drawback of Rs.88.33 lakhs. Accordingly, the appeal was dismissed by the committee and the orders passed by the DC, SEEPZ SEZ, Mumbai dated 9.10.2007 was upheld. 4. In our view, the manner in which both the authorities have dealt with the case is thoroughly unsatisfactory, there being an apparent violation of the principles of natural justice. The charges against the Petitioner are serious involving a fraudulent claim ..... X X X X Extracts X X X X X X X X Extracts X X X X
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