9911796707
TMI Blog2008 (7) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... back - appellant’s claim for relaxation of above provisions of Rule 12(l)(a), was rejected by Commissioner without granting opportunity of hearing – violation of principle of natural justice – matter remanded - C/574-575/2005 - C/269-270/2008-(PB), - Dated:- 4-7-2008 - S/Shri S.S. Kang, Vice-President and Rakesh Kumar, Member (T) Shri V.K. Agarwal, Advocate, for the Appellant. Shri Ami ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for deciding whether the goods are entitled to drawback and make a declaration on the relevant shipping bills. The rule further provides that if the Commissioner of Customs is satisfied, the exporter has for his reasons beyond his control, failed to comply with the provisions of this clause, he may, after considering the representation, if any, made by such exporter and for reasons to be recorded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (a) of Customs Central Excise Drawback Rules was rejected without affording an opportunity of hearing to the appellant. In these circumstances, the impugned order is set aside and the matter is remanded to the jurisdictional Commissioner of Customs to decide afresh the request made by the appellant after affording an opportunity of hearing to the appellant. (Order dictated in the open Court.) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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