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2015 (10) TMI 193 - AT - CustomsPrinciple of Natural Justice – Appellant stated that he received show cause notice and made detailed submissions in reply to show cause notice but none of his submissions have been considered by Commissioner in his adjudication order – Further commissioner come to conclusion that appellant had not merely diverted goods sold on High Sea Sale Basis but also funded/financed transaction and no opportunity was given by Commissioner – Held that:- clear that principles of natural justice have not been followed – From reading of statements it cannot be concluded that appellant had funded consignments in absence of any other evidence – In view of said reasons, it is appropriate to remand matter to adjudicating authority for fresh adjudication by following principles of natural justice – Appeal disposed of.
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