2016 (8) TMI 179

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..... the order of learned Commissioner (Appeals) is of the above nature, and that demonstrates that there is violation of natural justice and appellant was not put to notice, such an order shall not stand to meet the judicial scrutiny - Matter remanded back. - C/40697/2015 - Final Order No. 40963/2016 - Dated:- 14-6-2016 - Shri D.N. Panda, Judicial Member and Shri B. Ravichandran, Technical Member .....

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..... that had the Commissioner (Appeals) granted fair opportunity of hearing to the appellant issuing notice as required by section 128A of the Customs Act, 1962, appellant would have had an opportunity to explain the reason why even 45% loading is untenable. There is violation of natural justice, made by learned Commissioner (Appeals) for which the appellant is aggrieved. Therefore the matter should .....

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..... oner (Appeals) is of the above nature, and that demonstrates that there is violation of natural justice and appellant was not put to notice, such an order shall not stand to meet the judicial scrutiny. Therefore, the order of learned Commissioner (Appeals) is set aside and he is directed to examine whether loading of 45% to the imported value is Justified and there is good reason to do so. If he .....

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