2020 (1) TMI 1320

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..... ration has been given to them - HELD THAT:- Ld. Commissioner (Appeals) has violated the principle of natural justice and written submissions filed by the appellant were required to be considered while passing the impugned order, therefore, the impugned order is set aside and matter remanded back to Ld. Commissioner (Appeals) to decide the issue after considering the written submissions filed by t .....

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..... . On the other hand, Ld. AR submitted that it is a case of baggage and in terms of provision [of Section] 129A of Customs Act, 1962, the appeal is not maintainable before this Tribunal. 3. Heard the Ld. AR and perused the record. 4. On perusal of the record, I find that the appellant has not challenged the merits of the case, he is praying that principle of natural justice was required to be .....

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