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2022 (8) TMI 1007 - AT - CustomsLevy of penalties upon the Appellants u/s 112(a) of the Customs Act, 1962 and under Section 114AA of the Customs Act, 1962 - alleged involvement of forged /fake VKGUY /DEPPB license and imports there under - opportunity of personal hearing not granted - requests for cross –examination was also not considered by the Ld. Commissioner - violation of principles of natural justice - HELD THAT:- In the impugned matter Appellants’ request for adjournment of hearing was not considered by the Ld. Commissioner. Moreover Appellant received the hearing notice dated 11.03.2014 on 19.03.2014 fixing personal hearing on 18.03.2014 i.e. after the date of hearing. The Appellant vide letter dated 21.03.2014 immediately informed the Ld. Commissioner that they received hearing notice after the date of hearing. However without considering the Appellant’s request Ld. Commissioner has decided the matter ex-parte. It is also observed that the Appellants have sought for cross–examination but the same was also not considered by Ld. Commissioner. It is the basic principle of the Natural justice that no one can be condemned unheard. Natural Justice is an un codified law purely based on principle of substantial justice and judicial spirit. Principles of Natural Justice are the cardinal principles, which must be followed in every judicial and quasi judicial proceeding. Authorities should exercise their powers fairly reasonably & impartially in a just manner. They should not decide a matter in backside of the party. There is clear violation of natural justice. Therefore, ex-parte order passed by the Adjudicating Authority will not sustain - the matter remanded to the Adjudicating Authority for passing a fresh order after granting sufficient personal hearing. Appeals are allowed by way of remand to the Adjudicating Authority.
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