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TMI Blog2019 (2) TMI 607X X X X Extracts X X X X X X X X Extracts X X X X ..... he intimation was given on 11/04/2018 which was never received by the appellants. The entire impugned order has been passed in clear violation of the principles of natural justice and no hearing was given to the appellant or his counsel and the impugned order has been passed ex parte - this case needs to be remanded to the Commissioner(Appeals) with a direction to pass de novo order after complying with the principles of natural justice - appeal allowed by way of remand. - C/21797/2018-SM, C/21799/2018-SM, C/21800/2018-SM, C/21803/2018-SM, C/21979/2018-SM - Final Order No. 20061-20065/2019 - Dated:- 17-1-2019 - MR. S.S GARG, JUDICIAL MEMBER A Ganesh For the Appellant Shri Gopakumar, Jt. Commissioner (AR) For the Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i Trading Company, Bangalore had imported 24 nos. of ANLU brand pressure washer pump for household cleaning from M/s. KFQ FZE, UAE vide Bill of Entry No.5089136 dt. 29/04/2016. The Bill of Entry was filed through M/s. Seven Seas Global Express Logistics Pvt. Ltd. (Customs House Broker) for clearance. On specific intelligence that huge quantity of gold is likely to be smuggled into India by way of concealment in the said import consignment, the officers of DRI, Bangalore Zonal Unit undertook detailed examination / verification of all the 24 carton boxes of the said consignment and 120 numbers of yellow coloured metal pieces suspected to be gold were recovered from the washer pumps. On verification of the same by the government approved gol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the gold biscuits and also imposed penalties on M/s. Bharti Trading Company and Shri K. Nasser but dropped the proceedings against Shri Shamjad Konari. Aggrieved by the said order, the appellants filed appeals before the Commissioner(Appeals) and the Department also filed appeals before the Commissioner(Appeals). Commissioner(Appeals) has disposed of all the appeals. 3. Heard both sides and perused records. 4. Learned counsel appearing for appellants M/s. Bharti Trading Company and Shri K. Nasser submitted that the impugned order is not sustainable as the same has been passed without properly appreciating the facts and the law. He further submitted that the impugned order is in violation of the principles of natural justice. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l further submitted that the impugned order is clearly in violation of the principles of natural justice which includes that a fair hearing should be given to the person who is going to be affected by the said order. The learned counsel also submitted that the Commissioner(Appeals) does not have the power to remand under sub-section 3 of Section 128A of the Customs Act.. 5. On the other hand, the learned AR defended the impugned order. 6. After considering the submissions of both sides and perusal of the material on record and the impugned order, I find that the Commissioner(Appeals) has observed in his order that three opportunities of personal hearing were granted to the appellants but none of the appellants or their counsel appeare ..... X X X X Extracts X X X X X X X X Extracts X X X X
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