2013 (7) TMI 1011

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..... here has been violation of principles of natural justice and in such case alternative remedy is no bar. The order dated 20th December, 2012 passed by the Additional Commissioner of Customs is, therefore, set aside. The matter is remanded for fresh adjudication - application disposed off.
Girish Chandra Gupta and Tarun Kumar Das, JJ. Shri Ramesh Choudhury, Advocate, for the Appellant. Shri S.B .....

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..... ider the judgment and got rid of the same by holding that the judgment was in respect of a different case. The aforesaid observation is by no means enough to get rid of a judgment cited by a litigant. The Additional Commissioner of Customs was under an obligation to consider the judgment and to disclose as to why the ratio of that judgment is not applicable to the facts and circumstances before hi .....

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..... t recording such finding, the Commissioner (Appeals) has recorded a finding that the Revenue has very strong case. In our opinion, therefore, the Commissioner (A) has failed to consider material which was relevant for making an order. A quasi judicial authority cannot exclude from its consideration the material which is relevant. If it does so, the order suffers from non-observance of the principl .....

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