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2022 (7) TMI 16 - CESTAT CHENNAILevy of penalties under Section 112(a) and Section 114AA of the Customs Act, 1962 - Sufficient opportunity of hearing provided by the authorities below to the appellant or not - HELD THAT:- The Adjudicating Authority did not give any personal hearing after recording that the notice issued to this appellant had returned unserved. Further, even though the First Appellate Authority has recorded, at paragraph 3 (c) of the impugned Order-in-Appeal, the specific contentions as to the non-following of the procedure contemplated under Section 153 of the Customs Act read with Section 122A ibid. by the Adjudicating Authority, but however, there is no discussion or finding recorded on this aspect anywhere by the First Appellate Authority in the impugned order. The Act prescribes the procedure to be followed before passing an adjudication order, which has to be strictly adhered to and there is no shortcut. Hence, the notice issued to the appellant in this case on hand, which was returned unserved, is as good as no notice, in the absence of following the procedure laid down under Section 153 ibid. The First Appellate Authority having recorded this specific ground urged by the appellant, has ignored the same, which is not in accordance with law. The Order-in-Original suffers from infirmity of not following the procedure laid down under the statute and hence, the same is held to be unsustainable - the matter is restored to the file of the Adjudicating Authority for passing a de novo adjudication order in accordance with law and it goes without saying that sufficient and reasonable opportunities shall be provided to the appellant, as prescribed under the statute - Appeal allowed by way of remand.
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