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TMI Blog2015 (3) TMI 903X X X X Extracts X X X X X X X X Extracts X X X X ..... to furnish documents and also stated that the amendment is barred by the proviso to Section 149 of the Customs Act, which is extracted supra, the Appellate Authority has not passed any speaking order, though the petitioner approached the original authority for getting a speaking order and the documents referred to by the petitioner dated 05.06.2014, 25.04.2014 and 28.08.2014, cannot be treated as an order. - Matter remanded back - Decided in favour of assessee. - W.P. No. 4953 of 2015 - - - Dated:- 9-3-2015 - The Honourable Mr. Justice S. Vaidyanathan,J. For the Petitioner : Mr. Hari Radhakrishnan For the Respondent : Mr. T. Chandrasekaran ORDER Heard the learned counsel for the petitioner and the learned Standing Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bills. Aggrieved by the said order, an appeal was preferred before the Commissioner Appeals, Coimbatore. The Superintendent (Appeals) informed the petitioner that the appeal is not maintainable as no speaking order is passed. The counsel for the petitioner vide his letter dated 30.06.2014 requested the respondent to pass a speaking order. The respondent vide letter dated 17.07.2014 requested the petitioner to send full facts supported by documentary evidence. The counsel for the petitioner vide letter dated 16.08.2014 sent the complete details along with the supporting documents justifying the request for amendment of shipping bills. The respondent sent a letter dated 28.08.2014, requesting to furnish all documentary evidence. The counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondence between the parties. However, Section 149 of Customs Act is silent about the hearing the petitioner. The respondent ought not to have passed an order, without hearing the petitioner and he could have given an opportunity of hearing to the petitioner, before passing any order. Since communication dated 28.08.2014 asked the petitioner to furnish documents and also stated that the amendment is barred by the proviso to Section 149 of the Customs Act, which is extracted supra, the Appellate Authority has not passed any speaking order, though the petitioner approached the original authority for getting a speaking order and the documents referred to by the petitioner dated 05.06.2014, 25.04.2014 and 28.08.2014, cannot be treated as an or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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