Home Case Index All Cases Customs Customs + HC Customs - 2013 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (1) TMI 669 - BOMBAY HIGH COURTRecovery towards the duty drawback and a fiscal penalty of Rs.5 lakhs on the Director - assessee contested against breach of principles of natural justice as report submitted by the Office of the Commissioner of Central Excise and Customs, Nagpur not supplied inspite of demand on whose bases SCN was issued - Held that:- The manner in which both the authorities have dealt with the case is thoroughly unsatisfactory, there being an apparent violation of the principles of natural justice. The charges against the Petitioner are serious involving a fraudulent claim of duty drawback, but that does not obviate the need to comply with either the principles of natural justice or for that matter, the need for the Appellate Authority to write a proper reasoned order. A failure to comply with the principles of natural justice results in a situation where, in a challenge under Article 226 of the Constitution, this Court is constrained to set aside the order and to remand the proceedings back to the adjudicating authority. The fact that the report has been disclosed in the affidavit in reply would indicate that there was no reason or justification not to do so at the earlier stage. Thus without this Court expressing any view on the merits of the allegations against the Petitioner set aside the impugned order of the Appellate Authority which in turn confirmed the order of the adjudicating authority - restore the proceedings back to the Development Commissioner, SEEPZ for passing a fresh order in accordance with law.
|