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2023 (7) TMI 72 - AT - CustomsLevy of penalty u/s 114(i), 114(iii) and 114AA of the Customs Act, 1962 - not acting judiciously and with diligence - not directly involved in the smuggling of red sanders - failure to monitor the receipts of their export proceeds in accordance with the RBI circular dated 8.11.2013 - HELD THAT:- The authorities below were under an obligation to act judiciously and they are (in particular learned Commissioner) not justified in brushing aside the case laws cited by the appellants in support of their submissions without any discussions by merely terming them as ‘not relevant’. It is the first principle that justice need not only be done but must be seen to be done and by his act learned commissioner has not only violated the said basic principle but also the principle of natural justice. Noticing that there is violation of natural justice in the cases, it would not be proper to deal with the matter on merits. Matter remanded back to the learned Commissioner to decide the same afresh after following the principle of natural justice - appeal allowed by way of remand.
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