2018 (10) TMI 571

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..... nspeaking and passed in breach of principles of natural justice? - Held that:- The submission of the Appellant which is the fundamental to their challenge of the order in appeal before the Tribunal, is not considered - The Respondent is not able to show any reason, why the impugned order should be sustained in the above facts. The substantial question of law, is answered in affirmative - impugn .....

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..... the case and in law, the impugned order of the Appellate Tribunal sustaining the penalty imposed on the Appellant under Section 112(a) of the Customs Act, 1961, is nonspeaking and passed in breach of principles of natural justice? 3. As the issue is within the narrow compass, both the Appeals are taken up for final disposal at the request of the Counsel for both the parties. 4. The two Ap .....

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..... Thus, it was submitted that on the face of it, no penalty could be imposed upon the CHAs. The aforesaid submission of the Appellants was recorded by the Tribunal, yet the impugned order did not deal with Appellants contentions. Thus, the order is a nonspeaking order and in breach of principles of natural justice. 6. On perusal of the common impugned order dated 18th April, 2017, we find meri .....

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