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2016 (5) TMI 1605 - AT - CustomsPrinciples of natural justice - Denial of duty free benefits for the subject import consignment under Customs Notification No.98/2009-Cus, dt.11.09.2009, without detailed reasons - SCN also not issued - HELD THAT:- Under the circumstances, the Tribunal cannot take up or decide the issue on merit. It would be in the fitness of things that the matter goes back to the Adjudicating authority who should put the appellants on notice and decide the issue by a speaking order after giving them a reasonable opportunity to be heard. At this juncture, the learned Counsel for the Appellant submits that this is a live consignment and therefore, a time limit may be specified - there are force in the contention of the learned Counsel and request the Adjudicating authority to dispose of the matter in accordance with the above, within a period of two months from the date of receipt of this order. Appeal allowed by way of remand.
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