2015 (6) TMI 368

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..... AGP ORDER P.C. Rule. Rule made returnable forthwith. 2. The undisputed position as can be gathered from the impugned order itself is thus: When the matter was heard on 18.2.2014 and the Counsel for the petitioner was heard by the learned Settlement Commissioner, neither the report of the Commissioner of Customs i.e. Respondent No.2 herein was placed on record nor the representative of the Rev .....

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..... violation of the principles of natural justice. On the short ground, the Petition deserves to be allowed. 5. The impugned order dated 20.5.2014 is, therefore, quashed and set aside and the matter is remitted back to the learned Settlement Commissioner - Respondent No.3 for deciding the matter afresh on its own merits. We make it clear that we have not adverted to the merits of the matter and all .....

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