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2019 (2) TMI 607 - AT - CustomsPrinciples of natural justice - non-speaking order - non-application of mind - Held that:- The Commissioner(Appeals) has observed in his order that three opportunities of personal hearing were granted to the appellants but none of the appellants or their counsel appeared and one of the letter addressed to Sh. Samjad Konari was returned back by observing that they are not staying in the said address - further, the appellant was not served the notice of hearing by the Department and in reply to the RTI application, the Department has stated that personal hearing was fixed on 19/04/2018 or 20/04/2018 and the intimation was given on 11/04/2018 which was never received by the appellants. The entire impugned order has been passed in clear violation of the principles of natural justice and no hearing was given to the appellant or his counsel and the impugned order has been passed ex parte - this case needs to be remanded to the Commissioner(Appeals) with a direction to pass de novo order after complying with the principles of natural justice - appeal allowed by way of remand.
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