Home Case Index All Cases Customs Customs + AT Customs - 2015 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (12) TMI 719 - AT - CustomsDuty demand - violation of principles of natural justice - importers were indulging in misuse of Target Plus Scheme by obtaining licence under the said scheme, which was cancelled by the DGFT - Held that:- M/s. Victoria Marine and Agro Exports Ltd. imported various grades of plastic granules for UV Master Batch and UV Stabilizer availed exemption from customs duty under Notification No. 32/2005-Cus. After investigation, it was found that the importers were indulging in misuse of Target Plus Scheme by obtaining licence under the said scheme, which was cancelled by the DGFT. By the impugned order, the adjudicating authority confirmed the demand of duty as per Annexure-I to the show cause notice and has also imposed penalty on various persons - there is no dispute that the appellants represented by Shri Gururaj, learned counsel, were heard by one Commissioner and the adjudication order was passed by another Commissioner, which is clear violation of principles of natural justice and hence the impugned order cannot be sustained on this ground alone. - Impugned order is set aside - Matter remanded back - Decided in favour of assessee.
|