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2015 (11) TMI 1402 - AT - CustomsDenial of CVD exemption - detention certificate for waiver of demurrage charges for delay - Violation of principle of natural justice - Revenue submits that Commissioner (Appeals) has no powers to direct to issue detention order and also to direct that amount should be recovered from the officials and paid to the respondent-importer as part of the action contemplated in Board's instructions dt. 13.2.2012 and Circular No.42/2001-Cus. dt. 31.7.2001. - Held that:- Respondents have filed appeals claiming benefit of exemption notification against Bills of Entry and claimed for detention certificate. Prima facie , we find that Commissioner (Appeals) has passed the present orders without giving any opportunity of hearing from the department's side view whether the department has considered their letter and denied issue of detention certificate. Though respondent claimed benefit of exemption notification, the appellate authority has not decided the main issue on admissibility of exemption notification but only directed the assessing group to issue a speaking order. Instead, he directed the Commissioner of Customs, to forward the case to DG Vigilance for fixing responsibility on the officials - prima facie , the Commissioner (Appeals) order is not in conformity with law - order of Commissioner (Appeals) stayed - Revenue's stay applications are allowed.
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