9911796707
TMI Blog2025 (2) TMI 27X X X X Extracts X X X X X X X X Extracts X X X X ..... judicating Officer for passing fresh order. The said officer has been directed to examine the available facts, documents, submissions again and issue a speaking order afresh following principles of natural justice and legal provisions. 1. The appellant is inter allia engaged in the import of polished marble slabs and rough marble slabs falling under tariff item Nos. 2515 1220 and 6802 2190 of the Customs Tariff Act, 1975. During the period in dispute, the appellant had imported the goods classified under the aforesaid tariff items and cleared them under 33 bills of entry and paid Social Welfare Charge (SWS) to the tune of Rs. 55,79,044/- on the said goods. 1.1. The goods classified under the tariff item No. 2515 1220 and 6802 2190 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g fresh order after taking submissions made by the appellant in the appeal. Feeling aggrieved from the impugned order passed by the Commissioner (Appeal) dated 16.07.2024 the present appeal has been filed before this Tribunal. 2. The learned Counsel for the appellant contended that the power to remand the case to the Adjudicating Authority, vested with the Commissioner (Appeals) in terms of Section 128A (3) (b), is a discretionary power to be exercised in alternative to the other powers enumerated therein. The conscious use of the word "or" makes the intent of the legislature clear that the Commissioner (Appeals) does have the power to hear the case on merits and accordingly confirm, modify or annul decision or order appealed against, even ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther relevant provisions of the Act. 2.4. The learned Counsel for the appellant also cited Sony India Private Limited Vs. Union of India [2022 (379) ELT 588] in which Hon'ble Telangana High Court has held that Section 149 is an additional remedy available to the person who seeks amendment of the Bill of Entry and therefore, the stand that only reassessment under Section 128 is the remedy available to the person and Section 149 cannot be invoked, is not tenable. 2.5. The learned Counsel for the appellant also cited Dimension Data India Private Limited [2021 (376) ELT 192 (Bom.)] which was affirmed by Hon'ble Supreme Court vide order dated 08.11.2021 in 2022 (379) ELT A39 (S.C.) in which Hon'ble Bombay High Court has held that apart from Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... request of amendment of Bills of Entry filed by the appellant no opportunity was granted to the appellant by raising any query or granting personal hearing to effectively represent their case. It is settled position of law that before passing an adverse order, a reasonable opportunity of presenting one's case shall be provided. It is relevant here to refer to the observations of Hon'ble High Court of Madras in case of A. M. Ahmad & Co. [2013 (288) ELT 497 (Mad.)] wherein Hon'ble High Court has held that "it is now well settled law that even administrative orders which affects the rights of party can be passed only by following the principles of natural justice". 7.3. In view of the above I am of the considered view that the impugned comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal. (1) The Commissioner (Appeals) shall give an opportunity to the appellant to be heard if he so desires. (2) The Commissioner (Appeals) may, at the hearing of an appeal, allow the appellant to go into any ground of appeal not specified in the grounds of appeal, if the Commissioner (Appeals) is satisfied that the omission of that ground from the grounds of appeal was not wilful or unreasonable. (3) The Commissioner (Appeals) shall, after making such further inquiry as may be necessary, pass such order, as he thinks just and proper. (a) confirming, modifying or annulling the decision or order appealed against; or (b) referring the matter back to the adjudicating authority with directions for fresh adjudication or decision, as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... much as the Adjudicating Authority had ignored the fact that the standing order in para 4 had excluded certain category of Bills of Entry including Bills of Entry where the importer is invoking Section 149 or Section 154 of the Customs Act. In this context we are of the view that in this appeal the order dated 19.09.2023 is not under challenge. This appeal is directed against the order of Commissioner (Appeals) dated 16.07.2024 which seems to be proper and in accordance with law. 4.4. We are of the view that the Commissioner (Appeals) has exercised his discretion in accordance with the relevant provisions of Customs Act and no interference is required in the impugned order. Therefore, in view of the entire above discussion, we hold that in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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