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TMI Blog2024 (12) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... being a quasi judicial authority as it amounts to generation of unnecessary repeated litigation which is prejudicial to both the parties. It is found that the appellants vehemently argued that there is a gross violation of principles of natural justice in passing of adjudication order with pre determined bias and prejudice against the appellants in as much as documents as requested for by the appellants were not supplied to them. As per the Notification No. 21/2015-20 New Delhi dated 25.07.2018 issued by Government of India Ministry of Commerce and Industry, Department of Commerce, Directorate General of Foreign Trade, it prima facie appears that condition of minimum import price will not be applicable for imports by Units in SEZ, therefore, this notification also prima facie supports the case of the appellants that since admittedly the goods were meant for appellants warehousing in SEZ, the condition of minimum import price will not be applicable. This vital aspect has not been examined by the adjudicating authority. It is also observed from the submission of the appellant that the statements recorded under Section 108 were straight away relied upon by the Adjudicating Authority w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted Black Pepper below CIF value of Rs.500/-per Kg in violation of LoA Condition as well as Country of Origin shown in the documents submitted during the import were not genuine inasmuch as the ships/vessels on which the goods had shown to be transported from Afghanistan to Bandar Abbas, Iran, to Jebel Ali, Dubai, were never docked/ visited Bandar Abbas Port during the transit period shown on the documents. The imported goods were examined and verified by the proper officer land, thereafter, being satisfied with the genuineness and correctness of the description, quantity, value and compliance of the provisions of the Act, had ordered release of the goods for home consumption on payment of appropriate customs duty. The appellants had paid the appropriate customs duty. Thereafter, the goods were trans-shipped to be warehoused in different Cold Storages in the State of Haryana. That, the FTA Cell of International Customs Division got verified the Country-of-Origin certificates from Afghanistan Embassy in India through Ministry of External Affairs (MEA) as correct and genuine. That, even after the verification had been made by the Specialized Agency, it has been alleged that the consi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions which could not be rectified since there were Deepawali Holidays and the Hon ble Court did not function, as informed to the appellant by its Counsel vide e-mail dated 03.11.2024. The said writ petition was likely to be listed for hearing in the next week also requested for the certain documents as mentioned in relation to verification of Country of Origin by FTA Cell. Thereafter the impugned order was passed. Aggrieved by the said impugned order the appellants filed the present appeals. 2. Shri Manish Pushkarna, Learned Counsel along with Shri Tarun Chawla and Shri Jitin Singhal, Advocates appearing on behalf of the appellants submits that the impugned order has been passed in violation of principles of natural justice, without supplying the documents pertaining to the verification conducted by the FTA Cell and External Affairs Ministry, Government of India, which were vital documents having material bearing on the case and without granting effective opportunity to the appellants to file replies and defend themselves. The impugned order is liable to be quashed and set aside in view of the judgement of the Hon ble Supreme Court rendered in the case of Kothari Filaments vs. Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ission made by both sides and perused the records. We find that the way impugned orders have been passed in haste and in gross violation of principles of natural justice, it should have been avoided by the learned Adjudicating Authority being a quasi judicial authority as it amounts to generation of unnecessary repeated litigation which is prejudicial to both the parties. We find that the appellants vehemently argued that there is a gross violation of principles of natural justice in passing of adjudication order with pre determined bias and prejudice against the appellants in as much as documents as requested for by the appellants were not supplied to them. It was also submitted on behalf of the appellant that the adjudicating authority has ignored the vital facts that the genuineness of the certificate of country of origins has been verified by the FTA Cell, which had verified the Country of Origin certificate as genuine. We find force in the submission of the appellant in this regard that the documents related to verification of certificate of country of origin and related documents needs to be supplied to the appellants and failing which the adjudicating authority has grossly v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n a proceeding before a court, as they apply in relation to a proceeding before a court.] 4.2 From the above Section 138B , it is mandatory that the requirement of examination in chief and thereafter cross- examination and re-examination of the witnesses is required to be conducted to make the statements as admissible evidence. However, the learned commissioner has not complied with the provision of Section 138B which makes the impugned order unsustainable. 4.3 As regard the appeal of M/s. Aditya Exports, since the issue of confiscation is connected to the appeals of Cuthbert, the matter of Aditya Exports also needs to be re-considered. 4.4 As per our above observation, we find that there is a serious lapse on the part of the adjudicating authority in non compliance of the principles of natural justice as discussed above. Therefore, the entire matter needs to be re-considered. Needless, to say that the appellant shall be supplied all the required documents and they shall be given sufficient opportunity of making their defence and appearance for the personal hearing and thereafter, the adjudicating authority shall pass the reasoned and speaking de- novo order. 5. Accordingly, we set ..... X X X X Extracts X X X X X X X X Extracts X X X X
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