TMI Blog2013 (7) TMI 1011X X X X Extracts X X X X X X X X Extracts X X X X ..... he Additional Commissioner of Customs is, therefore, set aside. The matter is remanded for fresh adjudication - application disposed off. - G.A. No. 1751 of 2013, APO. T. No. 279 of 2013 and W.P. No. 141 of 2013 - - - Dated:- 24-7-2013 - Girish Chandra Gupta and Tarun Kumar Das, JJ. Shri Ramesh Choudhury, Advocate, for the Appellant. Shri S.B. Saraf with Md. T.M. Siddique, Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same by holding that the judgment was in respect of a different case. The aforesaid observation is by no means enough to get rid of a judgment cited by a litigant. The Additional Commissioner of Customs was under an obligation to consider the judgment and to disclose as to why the ratio of that judgment is not applicable to the facts and circumstances before him. He obviously did not do so. Mr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner (Appeals) has recorded a finding that the Revenue has very strong case. In our opinion, therefore, the Commissioner (A) has failed to consider material which was relevant for making an order. A quasi judicial authority cannot exclude from its consideration the material which is relevant. If it does so, the order suffers from non-observance of the principles of natural justice. 2. W ..... X X X X Extracts X X X X X X X X Extracts X X X X
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