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TMI Blog2024 (3) TMI 465X X X X Extracts X X X X X X X X Extracts X X X X ..... o attend the same in the first place. We find that the impugned order has been passed by the Learned Commissioner of Customs drawing inference from only the issuance of show cause notice and letters of personal hearing to the Appellant whereas in the light of natural justice the requests made by the Appellant towards rescheduling of personal hearing should be considered. We are of the considered view that the Appellant shall be provided with an opportunity to be heard and present their submissions - We set aside the impugned Order and allow the appeals by way of remand to the Adjudicating Authority to consider the issue afresh. - HON BLE MR. RAMESH NAIR, MEMBER (JUDICIAL) And HON BLE MR. RAJU, MEMBER (TECHNICAL) Shri R. Subramanya, Advoca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g on behalf of the Appellant submits that the Customs officers during the course of inquiry have relied on blank bills of lading from the sub clearing agent located at Gandhidham, Kutch. The said bills do not have any signature or authentication in any form from such persons or agency that are responsible for authenticating the same thereby raising questions on the genuineness of the same. He further submits that the date of seizure of goods was 12.09.2015 and 17.09.2015 therefore the SCN should have been issued within six month of the same that is to say on or before 12.03.2015 however the Principal Commissioner of Customs, Mundra issued an SCN dated 17.02.2016 proposing to extend the period for another six months. Further if any order is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sons stated by the Appellant for not being able to attend the same in the first place. We find that the impugned order has been passed by the Learned Commissioner of Customs drawing inference from only the issuance of show cause notice and letters of personal hearing to the Appellant whereas in the light of natural justice the requests made by the Appellant towards rescheduling of personal hearing should be considered. In this regard we take support from the order of the Hon ble High Court of Telangana arising out of WP No. 39806 of 2022 dated 08.11.2022 in the case of M/s Sai Constructions v Assistant Commissioner of Central Tax. The relevant paragraphs have been reproduced below:- 8. The Order-in-Original records in paragraph 9 that in re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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