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2022 (8) TMI 555 - AT - CustomsValuation of imported goods - rejection of declared value - Confiscation - redemption fine - penalty - opportunity for hearing was not availed by appellant - violation of principles of natural justice - HELD THAT:- The appellant was given opportunity for hearing was extended by Commissioner to the appellant to appear before him. But the same could not be availed by him for the reasons as stated by Counsel that address has changed and CHA had never informed him about the fixation of date of hearing. Without going further into merits of the case, the ends of justice will be met if order in respect of the present appellant is set aside and matter remanded back to the Commissioner for decision on the notice issued to this appellant after allowing him opportunities of hearing him before passing the order - appeal allowed in part by way of remand.
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