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2022 (9) TMI 66 - AT - CustomsLevy of penalties u/s 112(a) of the Customs Act, 1962 and u/s 114AA of the Customs Act, 1962 - appellant’s alleged involvement of forged /fake VKGUY /DEPPB license and imports there under - Violation of principles of natural justice - HELD THAT:- 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 on the back of the party. There is clear violation of natural justice. Therefore, ex-parte order passed by the Adjudicating Authority will not sustain - matter remanded to the Adjudicating Authority for passing a fresh order after granting sufficient personal hearing - appeal allowed by way of remand.
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