2024 (3) TMI 298

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..... to the limited extent and the matter is remitted to the competent authority for re-adjudication of the issue of alleged unjust enrichment and appropriation of the amount in the Consumer Welfare Fund in terms of Section 27 (2) of the Custom Act 1962. The competent authority shall grant an opportunity of personal hearing to the petitioner prior to passing the order, with regard to credit of the amou .....

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..... rom ex-facie errors apparent on the record. He submits that no opportunity of personal hearing was granted to the petitioner and the documents filed by the petitioner with the Principal Commissioner of Customs were misread and misconstrued. He refers to para 11 of the order where for the financial year 2014-2015, under the heading customs duty refund/receivable amount shown is NIL . 3. Learned cou .....

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..... arely applies to the facts of the present case. 6. Learned counsel for respondent under instructions submits that without prejudice to the stand of the department. The department is willing to give a fresh opportunity to the petitioner. 7. In view of the above the impugned orders dated 24.07.2023 are set aside to the limited extent and the matter is remitted to the competent authority for re-adjud .....

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