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2015 (6) TMI 368 - BOMBAY HIGH COURT

2015 (6) TMI 368 - BOMBAY HIGH COURT - 2015 (322) E.L.T. 271 (Bom.) - Validity of order passed by settlement commissioner - Violation of principle of natural justice - Held that:- Impugned order has been passed by the Respondent No.3 - the learned Settlement Commissioner by taking into consideration the material, a copy of which was neither supplied to the petitioner nor the petitioner was given an opportunity to meet the said material. - impugned order is in utter violation of the principles of .....

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d Settlement Commissioner, neither the report of the Commissioner of Customs i.e. Respondent No.2 herein was placed on record nor the representative of the Revenue was present before the learned Settlement Commissioner. However, subsequently, the Revenue submitted its report dated 11.3.2014. The impugned order has been passed on 20.5.2014 after taking into consideration the submissions made by the petitioner as well as the report of the Respondent No.2, which was admittedly filed after the heari .....

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