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2019 (8) TMI 886 - CESTAT BANGALOREConfiscation - Import of Galvanised Iron (GI) Wires and other items - BIS certificate for the item not produced - Since the importer has not produced the BIS certificate for the item, the goods appeared to be in violation of Foreign Trade Policy rendering the goods liable for confiscation under Customs Act, 1962 - Principles of natural justice - HELD THAT:- Both the authorities have completely failed to follow the principles of natural justice in passing the orders. The original authority issued the show-cause notice in a hurry on 28/05/2019 and the same was served on the appellant at 5pm on the same day and the appellant was directed to file reply next day before 10 to 12AM and further the copies of the relied upon documents in show-cause notice were not furnished with the show-cause notice and when the appellant filed its letter dt. 29/05/2019 requesting the original authority to issue the copies and sought a week’s time for personal hearing and to reply to the show-cause notice, the same was not considered and no personal hearing was granted and original order was passed confiscating the goods and imposition of penalty. The entire procedure followed by the original authority appears to be in gross violation of the principle of natural justice. The appellant is covered by the transitional provisions as contained in Foreign Trade Policy. In this case, the appellant made advance payment on 29/10/2018 and 13/11/2018 as evident from the documents produced on record and imported the goods prior to 18/12/2018 which is the date up to which the goods could be imported without insisting on BIS certificate. Both the authorities have completely ignored the saving clause of the Transition Policy and misinterpreted the exclusion clause in the transitional provisions as provided in the FTP 2015-2010. The impugned order is totally illegal and has been passed arbitrarily without following the basic principles of natural justice and on merit also, the appellant is covered by the transition provision as covered under FTP - the original authority directed to immediately release the goods on payment of appropriate duty - appeal allowed - decided in favor of appellant.
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