TMI Blog2022 (8) TMI 1007X X X X Extracts X X X X X X X X Extracts X X X X ..... so not considered by the Ld. Commissioner - violation of principles of natural justice - HELD THAT:- In the impugned matter Appellants request for adjournment of hearing was not considered by the Ld. Commissioner. Moreover Appellant received the hearing notice dated 11.03.2014 on 19.03.2014 fixing personal hearing on 18.03.2014 i.e. after the date of hearing. The Appellant vide letter dated 21.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ackside of the party. There is clear violation of natural justice. Therefore, ex-parte order passed by the Adjudicating Authority will not sustain - the matter remanded to the Adjudicating Authority for passing a fresh order after granting sufficient personal hearing. Appeals are allowed by way of remand to the Adjudicating Authority. - CUSTOMS APPEAL NO. 12422 OF 2014 & 12475 OF 2014 - A/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Commissioner in gross-violation of principles of natural justice by not granting personal hearing. The impugned order states that the Appellants were granted personal hearing on 24.02.2014, 10.03.2014 and 18.03.2014 but the Appellant did not appear for hearing on any of these dates. However, Learned Commissioner has not considered the request sent by the Appellants seeking adjournment in the mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Appellant vide letter dated 21.03.2014 immediately informed the Ld. Commissioner that they received hearing notice after the date of hearing. However without considering the Appellant s request Ld. Commissioner has decided the matter ex-parte. It is also observed that the Appellants have sought for cross examination but the same was also not considered by Ld. Commissioner. 4.1 It is the ba ..... X X X X Extracts X X X X X X X X Extracts X X X X
|