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2016 (8) TMI 800 - AT - CustomsRequest for supply of non-RUD before adjudication of the dispute - principles of natural justice - Held that: - the request of the appellant for supply of the non-RUDs has not been considered favorably by the adjudicating authority and no reasons have been assigned for such non-acceptance. Since the appellant insisted that non-RUDs and the assessed copies of bills of entries are relevant for proper adjudication of the matter, the same cannot be denied, which will amount to gross and flagrant violation of the principles of natural justice. Commissioner (adjudicating authority) directed to provide the non-RUDs and the assessed copies of bills of entries to the appellant and thereafter to issue the notice for personal hearing to the appellant for explaining the case for the purpose of adjudication - appeal disposed off - decided in favor of appellant.
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