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2016 (12) TMI 262 - AT - CustomsConversion of shipping bills - 3 duty free shipping bills into duty draw back shipping bills - relaxation of 12(1)(a)(i) read with Circular No 04/2004-CU dt 16th Jan. 2004 - principles of natural justice - Held that: - We find force in the submission of appellant in as much as while rejecting their request for conversion of 3 duty-free shipping bill into duty draw back shipping bills, the Ld Commissioner has not afforded them an opportunity of hearing and explain their case with evidence. Needless to mention such action has resulted in gross violation of principles of natural justice. In the result, the impugned order is set aside and the matter is remanded to the Ld Commissioner for deciding the issue afresh after allowing an opportunity to the appellant to explain their case in person - appeal allowed by way of remand.
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