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2016 (3) TMI 36 - GUJARAT HIGH COURT

2016 (3) TMI 36 - GUJARAT HIGH COURT - TMI - Validity of order of the Commissioner reversed by Commissioner (Appeals)- Principle of natural justice- Dropping of the show cause notice proceedings qua the noticees other than Krishna Clearing since the Departmental appeal was confined only to the Krishna Clearing- Held that: Facts are not serious in dispute with respect to the petitioners other than Krishna Clearing. The Commissioner having dropped the show cause notice proceedings qua other petiti .....

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llate Commissioner could not have disturbed such order which would be plainly opposed to the principles of natural justice. Therefore, order against petitioners other than Krishna Clearing is quashed. Also, merely on the grounds of non-hearing of the concerned petitioners and on the appellate Commissioner having passed an order against the parties who were not respondents before him is not on merit of the issue involved. Decided in favour of petitioner - Special Civil Application No. 18023 .....

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ng . Petitioners No.2 and 3 are partners of Krishna Clearing. Petitioners No.4 and 5 are its employees. The Customs Department had issued a common show cause notice to all the petitioners and one CONCOR CFS, a Customs clearing agent, why various penalties under the Customs Act be not imposed on them for the alleged acts of smuggling of cigarettes. The joint Commissioner of Customs by order dated 29.04.2015 dropped the proceedings initiated under the notice dated 28.04.2014. 3. It appears that, f .....

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gned order dated 12.10.2015, recorded his opinion and findings with respect to the culpability not only of Krishna Clearing but also all other noticees of such show cause notice. Having recorded his final findings on various relevant aspects of the matter, he remanded the proceedings to the Commissioner for fresh decision since, in his opinion, full facts were not available on the record. Relevant portion of the order of the Commissioner (Appeals) reads as under: 6.7 The allegations made in the .....

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goods are required to be absolutely confiscated or redeemable on payment of appropriate redemption fine, to be fixed in the facts and circumstances of the case. (ii) M/s.Krishna Clearing Agency are also liable penalty under Section 114(A) of the Customs Act, 1962. (iii) Truck Trailers bearing Registration No.GJ 12-Z-4455 (having valued as ₹ 9,50,000/-), GJ-12-Y-8001 (having valued as ₹ 6,00,000/-), GJ-12Y-7002 (having valued as ₹ 6,00,000/-) & GJ-12W-7606 (having valued as .....

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tesh Thakkar and Shri Prakash Dana, both employees of M/s.Krishna Clearing Agency, Gandhidham, are liable to penalty under section 1121 (b) of the Customs Act, 1962. 6.8 I would like to state that this is an exceptional case where the entire facts are not available on record and therefore, I find remitting of the case with suitable directions for de novo decision, becomes sine qua non to meet the ends of justice... …. ….. ….. …. ….. ….. "ORDER 7. Th .....

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first ground urged by the counsel for petitioners is that the Commissioner (Appeals) could not have allowed the appeal and reversed the order of the Commissioner dropping the show cause notice proceedings qua the noticees other than Krishna Clearing since the Departmental appeal was confined only to the said clearing agency. The second ground raised by the counsel for petitioner was that, even with respect to Krishna Clearing, the Commissioner (Appeals) failed to take into account the contentio .....

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