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2016 (3) TMI 222 - AT - CustomsValidity of Commissioner (Appeals) order - Record does not show whether any personal hearing was granted by that authority or any appeal was heard by that authority and a sheet showing personal hearing available on record and an order sheet are also not under signature of learned Commissioner (Appeals) - Held that: the maintenance of public record shows that an empty formality was followed by the Commissioner (Appeals) for disposal of appeal. The entire action of the Commissioner (Appeals) is contrary to law and there is no disposal of appeal as yet on his record. If this is the manner an appellate authority acts, and his undated order comes for judicial review, it is difficult to appreciate the very existence of the impugned order itself as to whether that has seen the light of the day. Therefore, The order of learned Commissioner (Appeals) has no existence in law and accordingly, the remarks made by appellate Commissioner shall also have no legs to stand. As the adjudicating authority summarily disposed of the proceeding without a speaking order, he is directed to issue appropriate notice to the importer clearly bringing out allegations if any for the defence of the later and granting reasonable opportunity of hearing and shall pass a reasoned and speaking order considering defence plea as well as evidence if any led by the importer. - Matter remanded back
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