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2023 (1) TMI 1107 - AT - CustomsRefund of Special Additional Duty of Customs (SAD) - Can the refund can be claimed after the period prescribed by the Notification No.102/2007-Cus. dated 14.09.2007? - HELD THAT:- It is the first principle of law that justice must not only be done but must also be seen to be done. It is clear from the impugned order that the appellant has not been heard, for whatever reason, and without following the principle of natural justice, the appeal has been decided against the appellant. There are force in the submissions of learned Counsel that this ground itself is sufficient for setting aside the impugned order and therefore without going into the merits of the matter, the case is remanded to the 1st Appellate Authority to decide the Appeal afresh after giving due notice to the appellant for personal hearing and also giving sufficient opportunity of hearing to the appellant. The appeal is accordingly, allowed by way of remand to the Commissioner of Customs (Appeals).
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