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2023 (7) TMI 970 - BOMBAY HIGH COURTViolation of principles of natural justice - Opportunity of hearing granted or not - recording only the arguments/submissions of the Department without looking into the case/defense of the Appellant already available on record - conspiracy of the import consignments by resorting to smuggling of goods of high value through the import consignments set to contain goods of low value - HELD THAT:- The finding of the Tribunal in the impugned order that the Appellant is the importer of the goods and the payments have been made from his bank account is contrary to the finding of the Tribunal in its order dated 25th October 2010, while disposing of the stay application, inasmuch as, in the said order, the Tribunal has observed that most of the Appellants did not file any bill of entry and two bills of entry were filed in the name of J.N. Export International. The contradictory finding is not borne out from any material, but appears to be based only on the submissions made by the revenue before the Tribunal in the absence of the Appellant. It is in the interest of justice that the impugned order dated 16th November 2017, insofar as the present Appellant is concerned requires to be set aside and a fresh adjudication ordered - Appeal disposed off.
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