Customs, Excise and Gold Tribunal - Calcutta
More International, Ashwini Kumar ... vs Commissioner Of Customs, Kandla on 20 September, 2001
JUDGMENT
Archana Wadhwa
1. After allowing the stay petitions unconditionally, which arises out of the same impugned order passed by the Commissioner of Customs, Kandla, we take up the appeal itself inasmuch as the impugned order has been assailed by the ld. adv. on the ground of violation of principles of natural justice.
2. Shri Sudhir Mehta, ld. adv. appearing for the appellants submits that only one date of hearing was fixed by the Commissioner on 26.12.2000. Intimation was sent to the appellants at Calcutta vide his office letter dt. 13.12.2000. The said letter was received by the appellant in the late hours of 23rd December, 2000. The next two days being holidays they could go through the said letter only on 26.12.2000. Immediately thereafter on 27th they wrote back to the Commissioner of Customs intimating the late receipt of the notice of hearing and praying for further hearing. In these circumstances he submits that the Commissioner should have give them another opportunity of hearing with sufficient advance notice. As such he submits that the impugned order is liable to be set aside on this short ground itself.
3. Shri Bhowmik, ld. JDR appears for the Revenue.
4. We agree with the above submission of ld. adv. It is evident from the impugned order that only one date of hearing was fixed by the adjudicating authority on 26.2.2000 with only 13 days notice to the appellants who are situated at Calcutta. The appellants have taken due care by intimating the Commissioner about the late receipt of the said notice. In these circumstances we are of the view that there has been violation of principles of natural justice and the impugned order is liable to set aside on this ground alone. We order accordingly and remand the matter to the Commissioner for fresh adjudication. Needless to say that the appellants would be given sufficient opportunity to present their case before the adjudicating authority in person, with sufficient advance notice of the hearing date. All the five appeals are allowed by way of remand. Stay petitions also get disposed of.
Pronounced in the court.