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2016 (6) TMI 224 - AT - CustomsConfiscation of goods and imposition of penalty - Violation of principles of natural justice - reasonable opportunity of being heard not afforded - variation in the declaration made by the assessee in the shipping bills and goods found loaded in the trucks. Held that:- whatever may be the reason for appellant for not placing the defence reply on record and not contesting the issue on merits the fact remains the said reply is not on the record. As such it can be safely concluded that the impugned order stands passed ex partee. Though we also note that though the appellant made a prayer in writing and also at the time of hearing that the proceedings may be kept in abeyance and when such a request was made by the assessee was not accepted, he was under the legal obligation to intimate about the same to the assessee so as to enable them to put forth their defence on record. In such a scenario we are of the view that the impugned order stands passed in violation of principle of natural justice and is required to be set aside on the said ground. Accordingly, impugned order is set aside and remanded the matter back to the adjudicating authority for fresh decision. - Appeals allowed by way of remand
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