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TMI Blog2014 (10) TMI 715X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 by the JDDGFT for import under ‘Zero Duty EPCG Scheme’ - adjudicating authority had passed the impugned order without giving any proper opportunity of hearing, it is appropriate in the interest of justice to remand the matter to the original authority to decide afresh after considering all the grounds including the notices issued under 72(2) of Customs Act, after giving proper opportunity of hearing to the appellants and pass the order as expeditiously as possible within eight weeks from the date of receipt of this order - Decided in favour of assessee. - C/42199/2013 - FINAL ORDER No. 40373/2014 - Dated:- 20-6-2014 - SHRI R. PERIASAMI, J. For the Appellant : Shri N. Viswanathan, Adv., For the Respondent : Shri M. Ram Mohan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry, the application was submitted beyond the permissible period of 15 days after the expiry of the bonding period and also denied the appellant s request for waiver of interest. Hence, the present appeal is filed by the appellant. 3. The Ld. Advocate submits that the adjudicating authority has passed the impugned order denying the extension of the warehousing period, without giving reasonable opportunity of personal hearing and thereby impugned order was passed in gross violation of principle of natural justice. They have not applied for extension before the expiry of warehousing period, as there was no specific time frame for seeking extension of bond period. They were holding a valid authorization (Zero duty EPCG) already issued on 20. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity without giving any proper opportunity of hearing to explain their case in person. It is also seen that the appellant vide letter dated 27.03.2013, had submitted before the Commissioner that they have obtained necessary authorization (Zero Duty EPCG Licence). On perusal of the said authorization No. 2230002152, it was issued on 20.03.2013 by the JDDGFT for import under Zero Duty EPCG Scheme . 7. Considering the above facts of the case and also the adjudicating authority had passed the impugned order without giving any proper opportunity of hearing, it is appropriate in the interest of justice to remand the matter to the original authority to decide afresh after considering all the grounds including the notices issued under 72(2) of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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