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2022 (6) TMI 505 - HC - CustomsValuation of re-export consignment - requirement of valuation under Section 14 of the Customs Act, when the impugned consignment was meant for re-export in hard currency, held at customs notified area - Confiscation of goods - violation of principles of natural justice - applicability of Rule 8 of the Customs Valuation (Determination of price of imported Goods) Rules, 1998 - whether appellant is guilty of “commercial fraud/money laundering scheme” in respect of the impugned consignment, without any such charge either in the show cause notice or its addendum? - levy of penalty when the impugned consignment is neither a restricted nor a prohibited under the EXIM policy or Customs Act - HELD THAT:- It is well settled that every member of a tribunal that is called upon to try issues in judicial or quasi-judicial proceedings, must be able to act judicially; and it is of the essence of judicial decisions and judicial administration that judges should be able to act impartially, objectively and without any bias. In such cases, the test is not whether in fact a bias has affected the judgment; the test always is and must be, whether a litigant could reasonably apprehend that a bias attributable to a member of the tribunal might have operated against him in the final decision of the tribunal - In S. PARTHASARATHI VERSUS STATE OF A.P. [1973 (9) TMI 101 - SUPREME COURT] the Supreme Court has applied the "real likelihood" test and restored the decree of the trial court which invalidated compulsory retirement of the Appellant by way of punishment. Mr.Madhu Mohan Damodhar, who originally accorded sanction for prosecution against the appellant, based on the adjudication order, ought not to have later heard and decided the appeal filed by the appellant against the very same adjudication order, on the judicial side, as a member of the CESTAT and on this ground alone, the orders impugned herein, are liable to be set aside - the learned Senior Panel Counsel appearing for the respondent fairly conceded the fact that the officer viz., Mr.Madhu Mohan Damodhar, who passed the sanction order for instituting the prosecution against the appellant company, was a member of the CESTAT, at the time of passing of the final order as well as the miscellaneous order in the appeal filed by the appellant and hence, he agreed for remanding the matter to the CESTAT for fresh consideration. Petition closed.
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