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2014 (10) TMI 715 - AT - CustomsDenial of the extension of the warehousing period - Whether the appellant was given reasonable opportunity of personal hearing before passing the impugned order and whether the principles of natural justice is complied - Held that:- impugned order has been passed by the adjudicating authority without giving any proper opportunity of hearing to explain their case in person. It is also seen that the appellant vide letter dated 27.03.2013, had submitted before the Commissioner that they have obtained necessary authorization (Zero Duty EPCG Licence). On perusal of the said authorization No. 2230002152, it was issued on 20.03.2013 by the JDDGFT for import under ‘Zero Duty EPCG Scheme’ - adjudicating authority had passed the impugned order without giving any proper opportunity of hearing, it is appropriate in the interest of justice to remand the matter to the original authority to decide afresh after considering all the grounds including the notices issued under 72(2) of Customs Act, after giving proper opportunity of hearing to the appellants and pass the order as expeditiously as possible within eight weeks from the date of receipt of this order - Decided in favour of assessee.
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