Home Case Index All Cases Customs Customs + HC Customs - 2022 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (3) TMI 205 - CALCUTTA HIGH COURTViolation of principle of natural justice - documents not provided to the petitioner upon which the adjudicating authority relied in passing the order of adjudication - legal rights to cross-examine those witnesses on whose statement the adjudicating authority has relied, not allowed - HELD THAT:- On perusal of the impugned order of the Appellate Authority, it is found that the Appellate Authority has not considered and specifically dealt with particularly the aforesaid two grounds in his order and it can be said that the impugned order is a non-speaking order in this regard even without going into the merits of the case. In this case there was violation of principle of natural justice and the impugned order of the Appellate Authority is a non-speaking order on the aforesaid grounds taken by the petitioner in its memorandum of appeal filed before the Appellate Authority and accordingly, the impugned order dated 28th February, 2017 is set aside and remanded back to the Appellate Authority concerned on these two limited issues/grounds, which are non providing of documents to the petitioner upon which adjudicating authority has relied and denying the petitioner to cross-examine the witnesses in question on whose statement adjudicating authority has relied in its adjudication order. Appeal allowed by way of remand.
|